Page 10 - ELT_1st June 2020_VOL 372_Part 5th

viii EXCISE LAW TIMES [ Vol. 372

SUBJECT INDEX
[CASE LAW : CUSTOMS, EXCISE & EXIM]
Absolute confiscation of gold bars smuggled by passenger sustainable - See
under CONFISCATION .............................. 750
Acquittal by trial Court raises double presumption in favour of accused -
See under CRIMINAL PROSECUTION ...................... 714
Adjudication - Natural justice - Furnishing of documents - Order of
Appellate Tribunal directing Department to furnish certain documents -
Failure by Department to comply with direction in remand proceedings -
Concerned Authority seeking to proceed with assessment proceedings in
utter disregard of directions issued by Tribunal - In case of inability to
comply with said directions, Authority to have approached Tribunal for
modification of order and should not have insisted going ahead with
assessment - Authority could not assume role of a Judge in its own cause
- That huge differential duty involved and matter was pending for long
not grounds to make final adjudication or for Court to permit breach of
principles of natural justice - Communication from Department was to be
quashed with direction to Authority to furnish documents, as mandated
by Tribunal within four weeks - In event of its inability to furnish
documents to the petitioner, Authority can approach Tribunal seeking
necessary modification of its order - Till then authority restrained from
proceeding further with adjudication of show cause notice - Sections 28
and 129B of Customs Act, 1962 — Lilaram Arjandas Asudani v. Union of India
(Guj.) ......................................... 663
Adjudication order - Delay of 6 months between hearing and
pronouncement of order - Such order having been passed without
considering the provision of law properly and the affidavit of petitioner
placing certain factual position on record supported by decisions of
Tribunal, which is attributable to the delay happened in its passing, not
sustainable as the same has caused prejudice to the petitioner - Matter
directed to be adjudicated afresh by adjudicating authority - Sections 122
and 122A of Customs Act, 1962 — Infra Dredge Services Pvt. Ltd. v. Union of India
(Bom.) ......................................... 691
Advance authorisation licence used for SEZ supply without Bill of Export,
proof of export not established - See under EXIM ................ 638
Amendments in shipping bill allowed to claim MEIS benefits, mistake
being inadvertent - See under MERCHANDISE EXPORTS FROM INDIA
SCHEME (MEIS) .................................. 660
Appeal to Appellate Tribunal - Courier Licence - Revocation thereof and
forfeiture of security - Maintainability of appeal - Issue already decided
against Revenue in judgment of this Court in 2018 (13) G.S.T.L. 52 (Bom.)
holding that mere remedy of representation against revocation cannot
take away right of Tribunal to entertain and decide appeal against order-
in-original of revocation of licence - Following aforesaid decision, held
that appeal against order-in-original maintainable to Tribunal
notwithstanding withdrawal of representation filed before Chief
Commissioner - Section 129A of Customs Act, 1962 — Commr. of Cus., (II)
Airport Special Cargo v. Lynx Express Pvt. Ltd. (Bom.) .................... 696

EXCISE LAW TIMES  1st June 2020  10