Page 22 - ELT_15th May 2020_VOL 372_Part 4th

xx EXCISE LAW TIMES [ Vol. 372
Prosecution (Contd.)
Fundamental Rights guaranteed under Articles 21 and 22 of Constitution
of India - Statement of accused recorded under Section 108 of Customs
Act, 1962 not voluntary or absolutely truthful - Sessions Court in appeal
rightly holding that prosecution failed to prove its case - No reason to
interfere with order of acquittal passed 16 years ago — Assistant Collector of
Cus. (Preventive), Bombay v. Hasanali Rumi (Bom.) ..................... 527
— Offence - Export obligation not fulfilled, whether an offence -
Contravention of condition of imprest licence - Charges framed not
containing any charge of forgery but only that respondents failed to fulfil
export obligations under licence issued - Accused contending that failure
to comply with export obligation due to certain unavoidable
circumstances and export obligations fulfilled within extension of time
granted - Acquittal on the ground that prosecution had failed to prove its
case - Conclusion of Trial Court not illegal or improper or contrary to law
and in terms with weight of evidence - Order not interfered with -
Section 5 of Imports and Exports (Control) Act, 1947 — Union of India v.
Hukmichand Jain (Bom.) ................................. 524
Rates of duty and tariff valuation on import of shipping vessel when Bill of
Entry filed belatedly - See under VALUATION (CUSTOMS) .......... 559
Reason to believe - Meaning and scope - “Reason to believe” not the
subjective satisfaction of the officer concerned but to be exercised in
accordance with restraints imposed by law and such belief must be that
of an honest and reasonable person based upon reasonable grounds -
Reasons should either appear on the face of the notice or must be
available on the materials which had been placed before him - Section 110
of Customs Act, 1962 — Om Sai Trading Company v. Union of India (Pat.) ........ 542
— not to be supplemented by fresh reasons after search or seizure - See
under SEIZURE ................................... 542
Reassessment request not required separately on paying duty under protest
at time of filing Bill of Entry - See under ASSESSMENT ............. 577
Reconditioning is synonymous with repair - See under WORDS AND
PHRASES ...................................... 622
Red sanders export - Penalty not imposable in absence of evidence of
involvement - See under PENALTY ........................ 587
Redemption fine and penalty - Sample of exported goods - Retesting of -
Assessee even though obtained a Report from the same Institute, product
description shown in that Report viz., “Cow Lining Leather” not the
same as the export of goods in question viz., ‘Finished Leather’ - Report
relied upon by Revenue, although gives the description of sample as
“Cow Softy Upper Leather (Crunch)”, a mere difference of description of
the goods in these two Reports given by CLRI itself, as obtained by the
Revenue and assessee, not fatal and can be relied upon - Sample goods
sent by assessee for testing obviously not from the lot of the goods
exported or goods confiscated by Revenue, report obtained by Revenue
Authorities from the sample taken from the confiscated export goods,
more reliable rather than the report produced by assessee - Rejection of
the prayer for retesting of samples after a long period of nine years by

EXCISE LAW TIMES  15th May 2020  22