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Exemption admissible on import of melting scrap notwithstanding
classification - See under MELTING SCRAP ................... 591
— on re-import of Pharmaceuticals for re-packing not admissible as such
repacking not a ‘repair or reconditioning’ but manufacture - See under
PHARMACEUTICALS ............................... 622
EXIM - Export of Minerals, Garnet - Pre-export restrictions/obligations -
Confiscation of goods for (1) inability to produce certificate of legally
mined minerals from concerned District Collector/transport permits
from District authorities and (2) goods being prohibited on account of
restriction imposed by Trade Facility circular issued by Commissioner of
Customs as well as instructions issued by Government of Tamil Nadu in
2013 - HELD : Plethora of documents produced by assessee to show that
impugned goods, legally mined minerals, purchased from mining licence
holder in Andhra Pradesh and transport permits issued by Department
of Mines & Geology of State of Andhra Pradesh - Certificate of legally
mined minerals from concerned District Collector of Tamil Nadu, not
required where impugned minerals have been legally mined in State of
Andhra Pradesh - Also, at time of filing of shipping bills, Commissioner
of Customs, Cochin, Trade Facility Notice No. 13/2016, dated 22-12-2016,
was not in existence - Further, local mining authorities permit not
required for goods moved under provisions of Customs Act - Also, as per
policy prevalent during relevant time, natural garnet was freely
exportable and importable without any restriction - Provisions of
Customs Act, not violated - Impugned order not sustainable and set
aside - Customs Authorities, Cochin directed to release impugned goods
as same cannot be exported in view of DGFT Notification No. 26/2015-20
- Sections 110 and 112 of Customs Act, 1962 — V.V. Mineral v. Commissioner of
Customs, Cochin (Tri. - Bang.) .............................. 614
Explanatory notes to Harmonized System, scope of application for
classification - See under CLASSIFICATION ................... 465
Export of Minerals i.e. Garnet, confiscation not sustainable there being no
violation - See under EXIM ............................ 614
— of prohibited goods, penalty not imposable in absence of evidence of
involvement - See under PENALTY ....................... 587
— of restricted goods - Minor variation in re-test report of samples not fatal
in imposing Redemption Fine and penalty - See under REDEMPTION
FINE AND PENALTY ............................... 532
Export obligation not fulfilled, acquittal of accused when justified - See
under PROSECUTION ............................... 524
FINANCE ACT, 1994 :
— Section 83 - See under APPEAL TO HIGH COURT ............... 553
Freight not required to be added for assessment of leftover ATF (Aviation
Turbine Fuel) on return of Aircraft - See under VALUATION
(CUSTOMS) ..................................... 596
Garnet export - Confiscation not sustainable there being no violation - See
under EXIM ..................................... 614
Gold smuggling - Burden of proof of licit acquisition having been
discharged by accused, confiscation not sustainable - See under
SMUGGLING .................................... 606
EXCISE LAW TIMES  15th May 2020  17