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xii                         EXCISE LAW TIMES                    [ Vol. 372
                                     Constitution of India (Contd.)
                                     — Article 22 - See under PROSECUTION....................... 527
                                     — Article 226 - See under ADJUDICATION  ..................... 614
                                            — See also under APPEAL TO APPELLATE TRIBUNAL ......... 574
                                            — See also under PENALTY ......................... 551
                                            — See also under SABKA VISHWAS (LEGACY DISPUTE
                                            RESOLUTION) SCHEME, 2019  ..................... 522
                                            — See also under SAMPLES  ......................... 536
                                            — See also under SHOW CAUSE NOTICE ................. 536
                                     Contravention of import  policy, relevance of Date of Import - See under
                                        CONFISCATION .................................. 600
                                     CUSTOMS ACT, 1962 :
                                     — Section 2(23) - See under CONFISCATION .................... 600
                                     — Section 14 - See under MELTING SCRAP ..................... 591
                                            — See also under VALUATION (CUSTOMS) .............  478, 596
                                     — Section 15 - See under VALUATION (CUSTOMS) ................ 559
                                     — Section 17 - See under ASSESSMENT  ....................... 577
                                            — See also under IMPORT .......................... 559
                                            — See also under VALUATION (CUSTOMS) ................ 559
                                     — Section 27 - See under REFUND/REFUND CLAIM  ............... 577
                                     — Section 27A - See under INTEREST  ........................ 571
                                     — Section 28 - See under SHOW CAUSE NOTICE  ................. 536
                                     — Section 30 - See under IMPORT  .......................... 559
                                     — Section 46 - See under IMPORT  .......................... 559
                                     — Section 108 - See under ADJUDICATION ..................... 610
                                            — See also under CUSTOMS BROKER’S LICENSE  ............ 580
                                            — See also under PROSECUTION ...................... 527
                                     — Section 110 - See under EXIM ............................ 614
                                            — See also under REASON TO BELIEVE .................. 542
                                            — See also under SEIZURE .......................... 542
                                     — Section 111 - See under CONFISCATION ..................... 600
                                            — See also under MELTING SCRAP  .................... 591
                                     — Section 111(b) - See under SMUGGLING  ..................... 606
                                     — Section 111(d) - See under SMUGGLING  ..................... 606
                                     — Section 112 - See under ADJUDICATION ..................... 610
                                            — See also under EXIM ............................ 614
                                            — See also under PENALTY ......................... 606
                                            — See also under REDEMPTION FINE AND PENALTY  ......... 532
                                     — Section 112(a) - See under ADJUDICATION  ................... 610
                                     — Section 114(i) - See under PENALTY  ....................... 587
                                     — Section 114A - See under PENALTY ........................ 606
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