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2020 ] INDEX - 1st June, 2020 xiii
Customs Act, 1962 (Contd.)
— See also under CONFISCATION AND PENALTY ........... 750
— See also under SMUGGLING ....................... 724
— Section 114 - See under CONFISCATION .................... 750
— See also under DEMAND ......................... 771
— Section 114AA - See under CONFISCATION AND PENALTY ......... 750
— Section 122 - See under ADJUDICATION .................... 691
— Section 122A - See under ADJUDICATION ................... 691
— Section 123 - See under SMUGGLING OF SILVER ............... 724
— Section 125 - See under CONFISCATION .................. 683, 750
— See also under REDEMPTION FINE ................... 652
— Section 127A(b) - See under SETTLEMENT COMMISSION .......... 771
— Section 127B - See under SETTLEMENT OF CASES ............... 768
— Section 129A - See under APPEAL TO APPELLATE TRIBUNAL ....... 696
— Section 129B - See under ADJUDICATION .................... 663
— Section 129DD - See under REVISION ...................... 671
— Section 129DD(2) - See under REVISION APPLICATION ........... 740
— Section 149 - See under MERCHANDISE EXPORTS ............... 660
— Section 151A - See under DEPARTMENTAL CLARIFICATIONS ....... 686
Customs Broker’s Licence - Revocation of - Time limit for issuing show
cause notice mandatory - Notice issued after 90 days of offence report -
To be quashed - Consequently order to suspend Customs Broker’s
License and its subsequent extension also liable to be quashed -
Regulation 20 of Customs Brokers Licensing Regulations, 2013 — HSN
Shipping Pvt. Ltd. v. Commissioner of Customs, Chennai (Mad.) ............... 689
CUSTOMS BROKERS LICENSING REGULATIONS, 2013 :
— Regulation 20 - See under CUSTOMS BROKER’S LICENCE .......... 689
CUSTOMS, CENTRAL EXCISE DUTIES AND SERVICE TAX
DRAWBACK RULES, 1995 :
— Rule 12(1) - See under PENALTY ......................... 771
CUSTOMS NOTIFICATIONS :
— Notification No. 97/2004-Cus. - See under SETTLEMENT OF CASES ..... 768
— Notification No. 103/2008-Cus. (N.T.) - See under EXPORT REBATE ..... 748
— Notification No. 96/2009-Cus. - See under EXPORT REBATE ......... 737
— Notification No. 12/2012-Cus. - See under CONFISCATION .......... 750
CUSTOMS TARIFF ACT, 1975 :
Chapter/Heading/sub-heading/Tariff Item
— See under DEPARTMENTAL CLARIFICATIONS ................ 686
— 90 - See under BLOOD FILTERS .......................... 686
Deemed Exports - Bill of Export filing is mandatory for accounting SEZ
supply as deemed export - See under SEZ SUPPLY ............... 646
Delay in filing revision application, condonation of - See under REVISION
APPLICATION ................................... 740
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