Page 18 - ELT_15th May 2020_VOL 372_Part 4th

xvi EXCISE LAW TIMES [ Vol. 372
Hearing not granted in rejecting application under Sabka Vishwas (Legacy
Dispute Resolution) Scheme, 2019, natural justice violated - See under
SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 ... 522
Hearing opportunity not granted before adjudication, natural justice
violated - See under ADJUDICATION ...................... 614
Import of Motor Ship - Demand - Shipping vessel imported in 2012 not
included in Import General Manifest (IGM) - Also, bill of entry not filed
at time of importation - Penalties imposed for non-inclusion of vessel in
IGM and non-filing of bill of entry, deposited and manual bill of entry,
seeking procedural regularisation of import of vessel, as on 28-5-2012, at
‘Nil’ rate of Customs duty, filed on 10-7-2018 - Petitioner arguing that
deposit of penalty absolves petitioner from discharging all of its liabilities
in respect of import of vessel into Indian waters - HELD : Order imposing
penalties itself stating that said order issued without prejudice to any
other action as may be initiated, pending against importers under any
other provision of Customs Act, 1962 or any other law for time being in
force - Legal obligation to file bill of entry even if vessel on import into
Indian waters exempt from duty, not in dispute - Imposition of penalty
or direction to importer to pay charges to be for contravention of
provisions of Sections 30 and 46 of Customs Act, 1962 and not for
absolving or discharging importer from liability to present bill of entry in
prescribed form - Therefore, petitioner’s contention that once penalty
imposed and deposited, petitioner not required to present manual bill of
entry and, therefore, request of petitioner for withdrawal of manual bill
of entry, presented for regularisation, ought to be considered, needs no
countenance - Section 17 of Customs Act, 1962 — Great Eastern Shipping
Company Ltd. v. Deputy Commr. of Cus. Import (A.P.) .................... 559
Import policy’s contravention, relevance of Date of Import - See under
CONFISCATION .................................. 600
IMPORTS AND EXPORTS (CONTROL) ACT, 1947 :
— Section 5 - See under PROSECUTION ....................... 524
INDIAN EVIDENCE ACT, 1872 :
— Section 56 - See under ADJUDICATION ..................... 610
Interest on delayed refund of Special Additional Duty (SAD) - Goods
purchased from SEZ - Refund issued to petitioner after more than a
decade - Interest @ 6% per annum to be granted in terms of Section 27A
of Customs Act, 1962 — New Kamal v. Union of India (Guj.) .............. 571
INTERPRETATIVE RULES :
— Rule 3(a) - See under CARPETS .......................... 465
Interpretation of Section 130A of Customs Act, 1962 - See under
REFERENCE TO HIGH COURT .......................... 521
Interpretation of statute - Tools for interpretation - “Common parlance
test”, “marketability test”, “popular meaning test” are all tools for
interpretation to arrive at decision on proper classification of a Tariff
Entry - Such tests required to be applied if a particular Tariff Entry
capable of being classified in more than one heads — Commissioner of Central
Excise, Delhi-III v. UNI Products India Ltd. (S.C.) ...................... 465

EXCISE LAW TIMES  15th May 2020  18