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search & seizure procedure except requesting for the same to the
Department or to the Central Government - Procedure undertaken by
police is beyond its control and that is proved unhealthy for the smooth
administration of the State Government and the Central Government -
Director General of Police is therefore required to attend such sort of acts
committed by the police and shall take up such issue before the Customs
Department and Central Government as to whether the police should
indulge into such activity or not - Issue in question pertaining to two
Governmental Departments i.e. Police Department on one hand and the
Customs Department on the other hand - Instead of trying to establish
supremacy over the issue in question by one or the other Department,
issue could have been sorted out by the Heads of both the authorities that
under whose jurisdiction, the issue falls for consideration — Sunil
Purshottam Mohatta v. State of Gujarat (Guj.) ....................... 314
Suppression of fact cannot be alleged on the basis of statements of dealers -
See under DEMAND ................................ 388
Television sets of foreign brands - Smuggling of - Recovery of 228 pieces of
Sony and Samsung brand TVs bearing serial numbers from
shop/premises of a person who admitted to have not manufactured the
same - Goods having not been notified under Section 123 of Customs Act,
1962, the burden to prove that the same were smuggled is on the
Revenue and the said person was not required to prove its licit
procurement - Neither duty demandable thereon nor the same liable to
confiscation - Sections 28 and 111 of Customs Act, 1962 — Sandeep Babulal
Purohit v. Pr. Commr. of Customs (Preventive), Pune-Ii (Tri. - Mumbai) ............ 457
Terminal Excise Duty (TED) refund granted by DGFT in an EOU supply
case, demand by Customs not sustainable - See under DEMAND ....... 346
Test Reports being faulty cannot be made basis for classification of goods -
See under NATURAL CALCITE POWDER ................... 403
Testing of samples, results applicable prospectively - See under SAMPLES ... 388
Travel abroad permission alongwith bail granted in a Customs offence - See
under PROSECUTION ............................... 364
Unutilised credit on closure of factory, cash refund not admissible - See
under REFUND/REFUND CLAIM ........................ 452
Validity of Customs Broker Licensing Regulations, 2018 - See under
CUSTOMS BROKER LICENSING REGULATIONS, 2018 ............ 340
Vested right on attempts to pass Customs Broker examination under
Customs Broker Regulations, 2018 - See under CUSTOMS BROKERS
LICENSING REGULATIONS, 2018 ........................ 340
VSAT (Very Small Aperture Terminal) fee - One-time fee for supply of
goods and actual usage charges charged for supply of VSAT equipment -
Appellant not giving franchise by providing the VSAT at the learning
Centres - Appellants neither giving permission to use their name by
providing the VSAT facility nor receiving any royalty towards the
alleged franchise, therefore, agreement not classifiable as franchise
agreement - Activity at best could come under the activity of “supply of
tangible goods” vide Section 65(105)(zzzzj) of Finance Act, 1994 w.e.f. 16-
5-2008; hence, for the period in question, VSAT management fee charged
towards supply of goods cannot be subjected to Service Tax during the
period in question - However, duty not demanded under this category -
Further, VSAT usage fee being in the nature of telecommunication costs
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