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2020 ] INDEX - 15th May, 2020 xvii
Invoicing - Under-invoicing established on import, penalty imposable on
CEO of company - See under ADJUDICATION ................. 610
Job work or sale of imported goods - Supply of imported Beta Napthol to
job worker and Gamma Acid received back after job work - Beta Napthol
supplied not on sale basis but only for job work purpose - Total value
including value of Beta Napthol considered in invoice by job worker but
since Beta Napthol given by assessee to job worker free of cost its value
reduced from total value - Final sale value not including value of Beta
Napthol - No sale of Beta Napthol to assessee even as per job worker’s
invoice - Transaction of Beta Napthol by assessee to job worker does not
fall under terms “sale” or “transferred in other manner” - No
contravention of condition attached to Notification Nos. 93/2004-Cus.
and 32/2005-Cus. - Similar transaction endorsed as job work in earlier
orders of Commissioner (Appeals), Appellate Tribunal, High Court and
Supreme Court - Credence ought to have been given to such precedence
unless distinguished on facts - Advance licence holder cannot be
prohibited from outsourcing goods imported duty free for
manufacturing to other persons - Assessee entitled to benefits of
Notification Nos. 93/2004-Cus. and 32/2005-Cus. - Demand of duty,
interest and consequential penalties not sustainable — Aries Dyechem
Industries v. Commissioner of Customs, Ahmedabad (Tri. - Ahmd.) .............. 602
Judicial discipline - Order of Commissioner (Appeals) to be given credence
by Adjudicating Authority unless distinguished on merits — Aries Dyechem
Industries v. Commissioner of Customs, Ahmedabad (Tri. - Ahmd.) .............. 602
Jurisdiction - Territorial jurisdiction - In case of penal statute, violation of
provision of statute if committed within the territorial limit of the said
country, then the same violation to be dealt by the State itself and the
violator to be penalised irrespective of his/her nationality or place of
residence - Therefore, when an offence’s adverse effect endangers a
State’s security or Government’s function, extra territorial jurisdiction is
enforced — Prerna Singh v. Commissioner of Customs (Import-II), Mumbai (Tri. -
Mumbai) ........................................ 610
— to adjudicate and impose penalty - See under ADJUDICATION ........ 610
Lapse of SCN on non-adjudication for long time - See under SHOW CAUSE
NOTICE ....................................... 536
Leather export - Minor variation in re-test report not fatal to imposition of
Redemption Fine and penalty - See under REDEMPTION FINE AND
PENALTY ...................................... 532
Manufacture - Repacking of Pharmaceuticals amount to manufacture - See
under PHARMACEUTICALS ........................... 622
“Marketability test”, scope of application for classification - See under
INTERPRETATION OF STATUTE ........................ 465
Mats for cars, classification of - See under CARPETS ................ 465
Melting scrap - Exemption Notification No. 21/2002-Cus. under Serial No.
200 to melting scrap of iron and steel falling under Heading 7204 of
Customs Tariff Act, 1975 - Assessee using imported material for melting
thereof for use in manufacture of ingots - Goods are melting scrap -
Dispute as to whether goods fell under Tariff Item 7204 41 00 or 7204 49
EXCISE LAW TIMES  15th May 2020  19