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xviii EXCISE LAW TIMES [ Vol. 372
00 ibid not make difference as for the purpose of Serial No. 200 of said
notification all the waste and scrap of Heading 7204 ibid were exempted
if it were melting scrap - No doubt regarding use of goods even though it
was in nature of “HR Side Cutting” as same had no other use except for
melting - No misdeclaration of goods by assessee and consequently
goods not liable for confiscation being exempted goods - Enhancement of
value also not legal and correct - Sections 14 and 111 of Customs Act,
1962 — Hans Industries Ltd. v. Commissioner of Customs, Kandla (Tri. - Ahmd.) ....... 591
Minerals, i.e., Garnet export, confiscation not sustainable there being no
violation - See under EXIM ............................. 614
Modification in Area based exemption scheme when clarificatory and
retrospective in operation - See under AREA BASED EXEMPTION ...... 495
Motor Ship - Demand on import of Motor Ship on filing belated Bill of Entry
- See under IMPORT ................................ 559
Natural garnet export , confiscation not sustainable there being no violation
- See under EXIM .................................. 614
Natural justice violated in absence of proper hearing during adjudication -
See under ADJUDICATION ............................ 614
— violated on rejection without hearing of application under Sabka Vishwas
(Legacy Dispute Resolution) Scheme, 2019 - See under SABKA VISHWAS
(LEGACY DISPUTE RESOLUTION) SCHEME, 2019 .............. 522
— violation by Tribunal, appeal maintainable before High Court - See under
APPEAL TO HIGH COURT ............................ 553
Non-speaking order of Tribunal not sustainable - See under APPELLATE
TRIBUNAL’S ORDER ................................ 553
Offence of non-fulfillment of export obligation, acquittal of accused when
justified - See under PROSECUTION ....................... 524
Order of Commissioner (Appeals) to be given credence by Adjudicating
Authority unless distinguished on merits - See under JUDICIAL
DISCIPLINE ..................................... 602
Outsourcing goods - Advance licence holder cannot be prohibited from
outsourcing goods imported duty free for manufacturing to other
persons - See under JOB WORK OR SALE OF IMPORTED GOODS ...... 602
PENALTY :
— Drawback claim - Delayed submission of BRC - Adjudicating authority
correct in issuing Show Cause Notice and imposing penalty for delay in
submission of BRC and delayed realization of exports proceeds -
However, since exports proceeds have actually been realized and in view
of fact that exporters do face difficulty and imposition of higher penalty
may result in denial of export incentives, penalty of ` 25,000 reduced to
` 5,000 - Section 117 of Customs Act, 1962 - Article 226 of Constitution of
India — Nana Desi Ainnurruvar v. Revisionary Authority & Joint Secretary, M.F. (D.R.),
New Delhi (Mad.) .................................... 551
— for export of prohibited goods - Appellant not investigated in the case of
present seizure and confiscation of red sanders - Statement relied upon
by the Commissioner recorded in case of some other investigation,
seizure and confiscation - Commissioner admitted that even the true
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