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Tribunal cannot be faulted - Imposition of redemption fine and penalty in
question, justified - Sections 112 and 125 of Customs Act, 1962 — HI Fasn
Leather Products Co. v. Jt. Commr. of Cus. (Airport & Cargo), Chennai (Mad.) ......... 532
Reference to High Court under Section 130A of Customs Act, 1962 - Not
mandatory for High Court to first call for a reference from the Tribunal
before deciding the Reference application under Section 130A(4) ibid,
High Court has a discretion either to call for a reference from Tribunal or
not because sub-section (4) of Section 130A ibid, opens with the word “if”
— Commissioner of Cus. & C.E., Goa v. Adani Exports Ltd. (S.C.) .............. 521
REFUND/REFUND CLAIM :
— Cess - Sugar Cess on import of sugar - Sugar Cess is a duty of Excise and
exempted under Notification No. S.O. 102(E) - Refund of Sugar Cess
collected as part of Additional Duty of Customs on import of raw sugar,
admissible - Section 27 of Customs Act, 1962 — Commissioner of Customs,
Tuticorin v. Sakthi Sugars Ltd. (Tri. - Chennai) ....................... 577
— of Special Additional Duty (SAD) delayed, interest payable - See under
INTEREST ...................................... 571
Re-import of Pharmaceuticals for re-packing, exemption not admissible as
such repacking not a ‘repair or reconditioning’ but manufacture - See
under PHARMACEUTICALS ........................... 622
Repacking of pharmaceuticals amounts to manufacture and not ‘repair or
reconditioning, exemption on re-import not admissible - See under
PHARMACEUTICALS ............................... 622
Retraction of admission by accused, acquittal justified in absence of
independent corroboration and evidence - See under PROSECUTION .... 527
Retrospective operation of modification/variation in area based exemption
scheme - See under AREA BASED EXEMPTION ................ 495
Review of its own decisions, power not available to Appellate Tribunal - See
under APPELLATE TRIBUNAL.......................... 557
Revocation of Customs Brokers Licence not sustainable in absence of
supportive and credible evidence regarding his involvement in alleged
unauthorized import - See under CUSTOMS BROKER’S LICENSE ...... 580
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Rejection of
application without hearing - Natural justice - Petitioner’s application
rejected by competent authority based on comments by investigating
agency that disputed amount not quantified and communicated prior to
30-6-2019 - Petitioner contending that they had admitted due liability
much earlier and communicated to Department - Since impugned order
has been issued without hearing petitioner, same set aside and matter
remanded to competent authority to hear out petitioner before passing
any adverse order - Section 226 of Constitution of India — Chaque Jour HR
Services Pvt. Ltd. v. Union of India (Del.) ......................... 522
Sample of exported goods, minor variation in re-test report not fatal in
imposing Redemption Fine and penalty on attempted export of restricted
goods - See under REDEMPTION FINE AND PENALTY ........... 532
— Power to take after Customs clearance - Customs officers or DRI officers
have no power to draw fresh samples from factory premises of importer

EXCISE LAW TIMES  15th May 2020  23