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2020 ] INDEX - 15th May, 2020 xxiii
Sugar Cess on import of sugar paid as a part of Additional Duty of Customs,
refund admissible - See under REFUND/REFUND CLAIM .......... 577
Suspension of Customs Broker Licence, scope of - See under CUSTOMS
BROKER’S LICENSE ................................ 594
Suspicion vis-à-vis reason to believe - See under SEIZURE ............ 542
Territorial jurisdiction for imposing penalty - See under JURISDICTION .... 610
Tools for interpretation of statute - See under INTERPRETATION OF
STATUTE ...................................... 465
Transaction value on import of Turnkey projects - See under VALUATION
(CUSTOMS) ..................................... 478
Tribunal - Natural justice violation by Tribunal, appeal maintainable before
High Court - See under APPEAL TO HIGH COURT .............. 553
Turnkey projects - Transaction value on import when not inclusive of
designing and engineering fee - See under VALUATION (CUSTOMS) .... 478
Under-invoicing established on import, penalty imposable on CEO of
company - See under ADJUDICATION ..................... 610
Validity of Notification Nos. 16/2008-C.E. and 36/2008-C.E. - See under
AREA BASED EXEMPTION ............................ 495
VALUATION (CUSTOMS) :
— Freight on leftover ATF (Aviation Turbine Fuel) - As per Civil Aviation
Regulation requirements and also for safety, aircraft carries adequate
amount of fuel in its flight - Leftover ATF available in the fuel tank of
aircraft landing in India from an international trip not transported as a
cargo or goods for the purpose of freight - Admittedly, remnant fuel to be
construed as an imported item for the purpose of Customs duty but
separate freight element not to be added in the assessable value - Section
14 of Customs Act, 1962 — Commr. of Cus. (Airport & Admn.), Kolkata v. Jet Airways
(India) Ltd. (Tri. - Kolkata) ................................ 596
— Rates of duty and tariff valuation - Shipping vessel imported in 2012 and
bill of entry for regularisation of import filed in 2018 - Petitioner
contesting assessment/re-assessment of vessel to Customs duties under
Section 17 of Customs Act, 1962 at tax prevalent in 2018 despite fact that
vessel imported on 28-5-2012 when Customs duties applicable were ‘nil’
and integrated tax in terms of Section 3(7) of Customs Tariff Act, 1975 not
introduced - HELD : Whether bill of entry presented before date of entry
or after date of entry, bill of entry to be deemed to have been presented
on date of actual entry inwards and said date of entry shall be reckoned
as relevant date for application of law prevalent as on that date - Law
prevalent as on date of import of vessel only be applicable - Merely
because bill of entry not filed at inception in year 2012 and manual bill of
entry filed in year 2018, duty and tax cannot be levied based on law
prevalent on date of filing of manual bill of entry - Duties, being ‘nil’ at
time of import in May, 2012, and integrated tax in terms of Section 3(7)
ibid introduced w.e.f. 1-7-2017, hence, assessee entitled to reliefs claimed
- Section 15 of Customs Act, 1962 — Great Eastern Shipping Company Ltd. v.
Deputy Commr. of Cus. Import (A.P.) ........................... 559

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