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xii EXCISE LAW TIMES [ Vol. 372
Confiscation (Contd.)
adjudicating authority ought to have given assessee option in terms of
Section 125 of Customs Act, 1962 cannot be permitted to be canvassed at
this stage - Order of Tribunal restored with costs on assessee - Sections
111 and 125 of Customs Act, 1962 — Commissioner of Customs (Preventive) v.
Rajesh Pawar (Cal.) ................................... 683
— of smuggled silver of foreign marking sustainable - See under
SMUGGLING .................................... 724
CONSTITUTION OF INDIA :
— Article 226 - See under WRIT JURISDICTION .................. 691
Courier Agency Licence - Revocation thereof without enquiry -
Sustainability - After suspension of licence but before passing revocation
order, no enquiry as contemplated in Courier Regulations, conducted -
Accordingly, no infirmity in Tribunal’s order setting aside revocation of
Courier Licence - Regulation 14 of Courier Import and Export (Clearance)
Regulations, 1998 — Commr. of Cus., (II) Airport Special Cargo v. Lynx Express Pvt.
Ltd. (Bom.) ....................................... 696
COURIER IMPORT AND EXPORT (CLEARANCE) REGULATIONS,
1998 :
— Regulation 14 - See under COURIER AGENCY LICENCE ............ 696
Courier Licence revocation, appeal maintainable before Tribunal - See under
APPEAL TO APPELLATE TRIBUNAL ...................... 696
Criminal prosecution - Acquittal by trial Court - It raises double
presumption in favour of accused — Union of India v. Kisan Ratan Singh (Bom.) ... 714
CUSTOMS ACT, 1962 :
— See under PROSECUTION ............................. 714
— See also under STATEMENT ............................ 673
— Section 2(33) - See under CONFISCATION AND PENALTY .......... 750
— Section 28 - See under ADJUDICATION ..................... 663
— See also under CARS ............................ 721
— See also under DEMAND ......................... 771
— Section 28AA - See under SETTLEMENT OF CASES ............... 768
— Section 50(2) - See under PENALTY ........................ 771
— Section 77 - See under CONFISCATION ..................... 750
— Section 80 - See under CONFISCATION ..................... 750
— Section 108 - See under CONFISCATION ..................... 750
— See also under PROSECUTION ...................... 714
— See also under STATEMENT .................... 673, 714
— Section 111 - See under CONFISCATION .................. 683, 750
— See also under RE-EXPORT ........................ 735
— See also under SMUGGLING ....................... 724
— Section 111(d) - See under CONFISCATION AND PENALTY ......... 750
— Section 111(m) - See under CONFISCATION AND PENALTY ......... 750
— Section 111(o) - See under CONFISCATION AND PENALTY ......... 750
— Section 112 - See under CONFISCATION ..................... 750
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