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vi EXCISE LAW TIMES [ Vol. 372
SGI Corporation v. Commissioner of Customs-Kandla, Gujarat (Tri. -
Ahmd.) ........................................ 380
Shir Varalakshmi Company v. State of Tamil Nadu (Mad.) ............ 338
Shirdi Sai Pulses v. Union of India (A.P.) ...................... 305
S. Ramki v. Principal Commissioner of Customs, Chennai-III (Tri. - Chennai) ... 372
Sunil Purshottam Mohatta v. State of Gujarat (Guj.) ................ 314
Supdt. of Customs, Bhuj v. State of Gujarat (Guj.) ................. 318
Trinetra Impex Pvt. Ltd.; See Commissioner v. Trinetra Impex Pvt. Ltd.
(Del.) ......................................... 332
20 Microns Ltd. v. Commissioner of Cus. (Import), Mumbai (Tri. - Mumbai) ... 403
Vas Noorullah & Co. v. Commissioner of Customs (Air), Chennai (Tri. -
Chennai) ....................................... 382
WCI Shipping Pvt. Ltd. v. Commissioner of Customs, Chennai (Tri. -
Chennai) ....................................... 369
Zymonutrients Pvt. Ltd. v. Commissioner of Customs, Chennai (Tri. -
Chennai) ....................................... 458
SUBJECT INDEX

[CASE LAW : CUSTOMS, EXCISE & EXIM]
Abetment of Customs Broker not established in non-
declaration/concealment, penalty not imposable - See under PENALTY ... 369
Adjudicating authority committing jurisdictional error, writ jurisdiction
invocable - See under WRIT JURISDICTION ................... 309
Adjudication - Procedure - Speaking order - Enhancement of declared value
by assessing officer without issuance of an speaking order -
Commissioner (Appeals) setting aside order of reassessment but
directing audit in terms of Section 17(6) of Customs Act, 1962 -
Commissioner (Appeals) not to have directed such an audit as it was
internal function of Revenue, for purpose of safeguarding Revenue, in
case re-assessment has been done by way of speaking order or otherwise
- Matter remanded to assessing officer for re-consideration and disposing
of matter with speaking order as required by Section 17(5) of Customs
Act, 1962 — Faiz & Company v. Commissioner of Customs (Imp.), Nhava Sheva, Raigad
(Tri. - Mumbai) ..................................... 400
— Show Cause Notice, non-issuance of - Ex parte order - Notwithstanding
that appellant had waived show cause notice, such waiver was in respect
of enhancement of value based on NIDB data - No notice was issued by
department showing intention to Confiscate goods on the ground of
misdeclaration - Accordingly appellant could not make his defence on
this issue - Setting aside impugned ex parte order, matter remanded to
adjudicating authority for de novo adjudication - Section 122A of
Customs Act, 1962 — SGI Corporation v. Commissioner of Customs-Kandla, Gujarat
(Tri. - Ahmd.) ...................................... 380
Adjudication order of re-export of goods on payment of redemption fine not
sustainable - See under REDEMPTION FINE ................... 442
Alternate remedy’s availability no bar for entertaining writ jurisdiction
when authorities exceeding their jurisdiction - See under WRIT
JURISDICTION ................................... 346
EXCISE LAW TIMES  1st May 2020  8