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2020 ] INDEX - 1st June, 2020 xvii
FOREIGN EXCHANGE MANAGEMENT (EXPORT AND IMPORT OF
CURRENCY) REGULATIONS, 2000 :
— See under CONFISCATION AND PENALTY .................. 750
FOREIGN EXCHANGE REGULATIONS ACT, 1973 :
— Section 9(1)(b) - See under PENALTY ....................... 701
Foreign marking - Burden of proof on seizure of silver granules of foreign
marking - See under SMUGGLING ....................... 724
Foreign Trade Policy, 2004-09 - See under EXIM .................. 646
— See also under FTP 2004-09 ............................. 625
Forex and Indian currency seized from incoming passenger, confiscation
and penalty sustainable - See under CONFISCATION AND PENALTY ... 750
Forfeiture of security by revoking courier licence, appeal maintainable
before Tribunal - See under APPEAL TO APPELLATE TRIBUNAL ...... 696
FTP - Policy Interpretation Committee - It can interpret policy - It cannot
reword policy, or import, into the policy, conditions and restrictions
which were not to be found therein — Union of India v. E.I. Dupoint India (Del.) ... 625
FTP 2004-2009 - Served From India Scheme - Clause 3.6.4.2 - Scope of - Its
benefit cannot be restricted to entities that fulfil two conditions stipulated
therein - It is export promotions schemes intended to benefit exporters
who earn valuable foreign exchange - On facts, held that benefit of SFIS
cannot be denied to Indian subsidiary of foreign country having non-
Indian brands known globally - Policy Interpretation Committee decision
to deny benefit of SFIS found to dovetail para 3.6.4.1 of Foreign Trade
Policy, 2004-2009 into para 3.6.4.2 thereof, which was untenable in law —
Union of India v. E.I. Dupoint India (Del.) ......................... 625
Gold bars smuggled by passenger, absolute confiscation sustainable - See
under CONFISCATION .............................. 750
Gold biscuits seizure, confiscation sustainable as accused failed to discharge
burden of licit acquisition - See under CONFISCATION ............ 683
Human hair - Dressed human hair, Classification of - Test from CSFL
laboratory confirming that human hair, ‘worked’ and hence rightly
classifiable under RITC 6703 - Assessee exporting identical goods since
2011 bearing same description and no evidence brought forth to establish
any change in description warranting change in classification of
impugned goods - Human hair exported rightly classifiable under RITC
6703 and not under RITC 05010010 - Commissioner (Appeals) order set
aside — In Re : DCS International Trading Pvt. Ltd. (G.O.I.) ................ 740
Ilmenite import - Mines and Minerals (Development and Regulation) Act,
1957 is not applicable - See under EXIM ..................... 654
Imports and Exports (Control) Act, 1947 - See under PROSECUTION ...... 714
Indian currency seized from incoming passenger, confiscation and penalty
sustainable - See under CONFISCATION AND PENALTY ........... 750
— seizure under FERA, confiscation and penalty not sustainable due to lack
of evidence - See under PENALTY ........................ 701
Indian subsidiary of foreign country having non-Indian brands known
globally cannot be denied SFIS benefits - See under FTP 2004-2009 ...... 625
Interest on accepted duty amount not paid, settlement application when
maintainable - See under SETTLEMENT OF CASES .............. 768
EXCISE LAW TIMES  1st June 2020  19