Page 12 - ELT_1st June 2020_VOL 372_Part 5th

x EXCISE LAW TIMES [ Vol. 372
C.B.E. & C. Instruction F. No. 495/5/92-Cus.-VI, dated 10-5-1993 - See under
CONFISCATION .................................. 750
C.B.E. & C. Circular No. 19/2013-Cus., dated 9-5-2013, validity of - See
under BLOOD FILTERS .............................. 686
CENTRAL EXCISE ACT, 1944 :
— Section 32E - See under SETTLEMENT COMMISSION .......... 763, 771
— Section 32E(1) - See under SETTLEMENT COMMISSION ............ 763
— Section 35A - See under POWER OF COMMISSIONER (APPEALS) ...... 740
— Section 35C(2) - See under RECTIFICATION OF MISTAKE ........... 708
— Section 35EE - See under REBATE OF EXCISE DUTY .............. 745
CENTRAL EXCISE NOTIFICATIONS :
— Notification No. 40/2001-C.E. (N.T.) - See under REBATE ............ 745
— Notification No. 41/2001-C.E. (N.T.) - See under REBATE ............ 745
— Notification No. 44/2001-C.E. (N.T.) - See under EXPORT REBATE ...... 737
— Notification No. 26/2003-Cus. (N.T.) - See under EXPORT REBATE ...... 748
— Notification No. 49/2003-C.E. (N.T.) - See under EXPORT REBATE ...... 748
— Notification No. 50/2003-C.E. (N.T.) - See under EXPORT REBATE ...... 748
— Notification No. 21/2004-C.E. (N.T.) - See under EXPORT REBATE ...... 748
CENTRAL EXCISE RULES, 2002 :
— Rule 2(e) - See under EXPORT REBATE ...................... 737
— Rule 18 - See under EXPORT REBATE .................... 737, 748
— See also under REBATE .......................... 745
CENTRAL EXCISE TARIFF ACT, 1985 :
Chapter/Heading/Sub-heading/Tariff Item
— 26190 09 09 - See under REBATE .......................... 745
— 7204 41 00 - See under REBATE ........................... 745
Clandestine removal, Pen drive data is not substantial evidence - See under
EVIDENCE ..................................... 632
Classification of Blood Filters - See under BLOOD FILTERS ............ 686
— of Dressed human hair - See under HUMAN HAIR ............... 740
Condonation of delay in filing revision application - See under REVISION
APPLICATION ................................... 740
Confiscation - Absolute confiscation of gold bars - Failure to declare gold
bars and forex brought from UAE - Contention that Customs declaration
form intentionally misplaced by Customs officer doubtful since resumed
customs duty declaration form dated 23-9-2012 duly signed by passenger
showed ‘nil’ dutiable goods - Said form given without any persuasion or
coercion from Customs Authorities - Fact of non-declaration duly
recorded in statement signed by passenger - Burden of proof on
passenger from whom gold recovered to show that gold not smuggled -
Retraction of statements delay tactics adopted with intention to derail
investigation and malign customs officers - Such statements were
admissible as evidence - No new facts shown while reiterating request for
cross-examination of concerned persons and that too subsequently after
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