Page 4 - ELT_3rd_1st May 2020_Vol 372_Part

ii EXCISE LAW TIMES [ Vol. 372

Court-room Highlights

Advance Authorization Scheme — Pre-import condition inserted w.e.f. 13-
10-2017 vide clause (xii) in Notification No. 18/2015-Cus., whether ultra
vires the Foreign Trade Policy, 2015-20 and the provisions of the
Handbook of Procedures? ............................ A104
Aircraft imported under Non-Scheduled Operator Passenger Permit —
Exemption not to be denied on ground of its use by Directors and their
close relatives of group companies of importer when permit granted by
DGCA to operate as NSOP not cancelled — Notification Nos. 21/2002-
Cus. and 61/2007-Cus. .............................. A105
Demand alleging violation of post-import condition of exemption
notification — Enforcement of bond cannot be ordered in absence of any
proposal in show cause notice .......................... A105
Drawback on HSD/Furnace Oil — All Industries Rate of Duty Drawback in
terms of amendment made w.e.f. 5-5-2005 whether applicable
retrospectively? .................................. A99
Investigation abroad for offences under Customs Act, 1962 — Issuance of
Letter of Rogatory under Section 166A of Cr.P.C. without following
procedure under Section 155(2), whether justified? .............. A103
Kindle device whether eligible to exemption under Serial No. 26 of
Notification No. 25/2005-Cus. on its import ? ................. A104
Money Laundering — Availability of presumption as to burden of proof
against person charged with scheduled offences mentioned in Section 45
of Prevention of Money Laundering Act, 2002 ................. A106
Pre-deposit when identical matters already remanded for fresh adjudication
— High Court order remanding matter after setting aside CESTAT order
dismissing appeal for failure to make pre-deposit, upheld by Supreme
Court ........................................ A99
Prevention of Money Laundering Act, 2002 — Constitutionality of Section 45 . A106
Prevention of Money Laundering Act, 2002 — Scope of Section 3 ........ A106
Rectification of Mistake — Consent given by Departmental Representative
against record for remanding matter for decision in view of Delhi High
Court decision in Mangali Impex Ltd. case, whether can be a ground for
recall of such order? ............................... A100
Review by Committee of Commissioners/Chief Commissioners —
Limitation period of three months to be computed from date of
communication of adjudication order and not from date of its signing .... A101
Road construction equipment — Hydraulically operated self-propelled
piling rig imported for use in NHAI projects, whether eligible to
exemption under Notification No. 21/2002-Cus. when same used in
projects other than of NHAI? ........................... A103
Valuation (Customs) — Export of iron ore fines — Rejection of consignment
by original purchaser cannot be a ground for reduction in value when
goods, after their landing on port of destination sold to another
purchaser and test report relating to Fe content not challenged by
exporter ...................................... A102

EXCISE LAW TIMES  1st May 2020  4