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2020 ] INDEX - 1st June, 2020 ix
Beneficial fiscal statute has to be liberally construed - See under
INTERPRETATION OF STATUTES ....................... 625
Bill of Export filing is mandatory for accounting SEZ supply as deemed
export - See under SEZ SUPPLY .......................... 646
— not prepared at time of supply of goods made to SEZ Unit under advance
authorization licence, proof of export not established - See under EXIM ... 638
Blood Filters - Dialysers - Disposable sterilised dialysers - C.B.E. & C.
Circular No. 19/2013-Cus., dated 9-5-2013 - Validity - Equipment at heart
of any dialising unit or artificial kidney as purification of blood
undertaken by such equipment - Circular clubbing to club dialyser or
equipment pertaining to dialysers that purify blood along with generic
equipment for purification of water or liquids or the like - Assessee’s
product having more nexus with Chapter 90 of Customs Tariff Act, 1975
and goods covered by heading ‘Renal Dialysis Equipment’ rather than
filtering or purifying machinery and apparatus for liquids - Equipment
undertaking work of purifying blood and was in a sense, a purifier -
Input and output to and from such equipment was a liquid : blood in
toxic form which goes in and in cleaner form that comes out - Product
having overwhelming nexus with medical equipment and renal dialysis
equipment and only incidental connection by reason of its use as a
purifier of blood with other classes of purifiers used in the industry -
Approach of Single Bench and final conclusion rendered in impugned
order that product had to be classified under Chapter 90 ibid was not to
be interfered with - Conclusion that impugned circular cannot alter very
nature and efficacy of product from that which was used in connection
with renal dialysis to being mere purifier of liquids, correct - Order of
single judge affirmed — Commissioner of Customs (Port) v. Sanwar Agarwal (Cal.) .... 686
Bona fide mistake in filing appeal before wrong forum, delay in filing
appeal to right forum condonable - See under REVISION APPLICATION . . 740
Burden of licit acquisition of seized gold not discharged by accused,
confiscation sustainable - See under CONFISCATION ............. 683
Burden of proof on seizure of silver granules of foreign marking - See under
SMUGGLING .................................... 724
Cars - EPCG Scheme for import of luxury cars - Conditions - Violation
thereof - Appellants although register the car imported as private vehicle
initially but converted the registration to tourist vehicle much before
issuance of Export Obligation Discharge Certificate (EODC) - As long as
foreign exchange is earned by the hotel and imported car used for hotel
purpose, there would be no violation of any statutory requirement and it
is not necessary that the foreign exchange has to be exclusively earned by
using the vehicle - Therefore, use by Directors or use other than ferrying
tourists not breach of the conditions of exemption - Appellant having
been issued EODC on 12-6-2018 by the Jt. DGFT, Trivandrum,
department cannot proceed to recover the duty forgone at the time of
import, alleging non-fulfilment of conditions of EPCG license - Demand
not sustainable - Section 28 of Customs Act, 1962 — Joy’s The Beach Resort Pvt.
Ltd. v. Commissioner of Customs, Chennai (Tri. - Chennai) .................. 721
— Import of luxury cars under EPCG, scope of conditions thereof - See
under CARS ..................................... 721
C.B.E. & C. Circular, dated 11-6-1990 - See under SMUGGLING ......... 724

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