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2020 ] INDEX - 1st May, 2020 vii
Appeal - Commissioner (Appeals) - Powers - Scope of - Relinquishment of
goods - Issue before first Appellate Authority in appeal by importer
limited to non-disposal of assessee’s claim in relation to goods already
cleared for relinquishment and refund under Section 26A of Customs
Act, 1962 - Not open to first Appellate Authority to revisit decision-taken
in favour of assessee save on Appeal Authorised by Commissioner of
Customs - Direction to Additional Commissioner for further disposition
of goods that remain not cleared set aside - No flaw in non-consideration
of claim in relation to goods cleared by assessee - Section 128 of Customs
Act, 1962 — Canpex Chemicals Pvt. Ltd. v. Commr. of Cus. (Export), Nhava Sheva, Raigad
(Tri. - Mumbai) ..................................... 397
Appeal to Commissioner (Appeals) - Limitation - Reassessment - Relevant
date - Bills of Entry assessments finalized contrary to claims of assessee
and without issue of speaking order - HELD : By virtue of provision of
Section 128(1) of Customs Act, 1962, mere finalization of Bill of Entry
itself becomes order or communication of order - Therefore, appeals
required to be filed in such circumstances within time-period from date
of such reassessment/finalization - Section 128(1) of Customs Act, 1962
— Zymonutrients Pvt. Ltd. v. Commissioner of Customs, Chennai (Tri. - Chennai) ....... 458
Artificially produced material cannot qualify as ores - See under
EXEMPTION .................................... 417
Assessment - Reassessment of Bill of Entry - Speaking order - Assessment
done contrary to assessee’s claim and assessee registered protest -
Therefore, in terms of Section 17(5) of Customs Act, 1962, department
under obligation to issue speaking order - Assessee’s submissions,
sustainable - Rejection of appeals on the basis of time-bar, incorrect -
Section 17(5) of Customs Act, 1962 — Zymonutrients Pvt. Ltd. v. Commissioner of
Customs, Chennai (Tri. - Chennai) ............................ 458
Audit teams visiting regularly, extended period of limitation not invocable -
See under DEMAND ................................ 408
AUTHENTICATION OF ORDERS AND INSTRUMENTS RULES, 2002 :
— Rule 12 - See under EXIM ............................. 305
Bail granted with permission to travel abroad in a Customs offence - See
under PROSECUTION ............................... 364
Bill of Entry’s re-assessment, issuance of speaking order is a must - See
under ASSESSMENT ................................ 458
Blending of Motor Spirit with Ethanol not amounting to ‘manufacture’ -
See under MANUFACTURE ........................... 414
Bonded warehouse - Liquor smuggling in Bonded warehouse, FIR filed by
Police not sustainable consequent to search and seizure by Customs - See
under POLICE AND VIOLATION OF CUSTOMS ACT, 1962 ......... 314
— Scope of search by Police department - See under STRICTURES
AGAINST POLICE DEPARTMENT ....................... 314
C.B.E. & C. Circular No. 83/83/94CX., dated 31-12-1994 - See under
DEMAND ...................................... 414
C.B.E. & C. Instruction F. No. 84/04/2007-CX - See under DEMAND ....... 414
CENTRAL EXCISE ACT, 1944 :
— Section 2(f) - See under MANUFACTURE .................... 414
— Section 9D(1), scope of applicability - See under DEMAND .......... 321

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