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to Section 127B ibid technically not applicable - Application survives,
though applicant had not paid interest due on accepted duty liability -
Section 127B of Customs Act, 1962 — In Re : Harisons Industries (Sett. Comm.) .... 768
SEZ supply - Bill of Export - Requirement of - Filing of Bill of Export is not
mere formality but serves as a valuable check for ensuring that goods
deemed to have been exported are in fact received by SEZ Unit - Only
then goods would be accounted as Deemed Exports - Rule 30 of Special
Economic Zones Rules, 2006 — Wadpack Private Limited v. Director General of
Foreign Trade (Del.) ................................... 646
— Export rebate cannot be rejected for failure to file Disclaimer Certificate
from recipient SEZ unit evidencing that drawback not claimed on goods -
See under EXPORT REBATE ........................... 748
SEZ Unit supply under advance authorization licence, proof of export not
established on failure to prepare Bill of Export - See under EXIM ....... 638
Shipping bills allowed to be amended to claim MEIS benefits, mistake being
inadvertent - See under MERCHANDISE EXPORTS FROM INDIA
SCHEME (MEIS) .................................. 660
Show cause notice for revocation of Customs Broker licence, time-limit is
mandatory - See under CUSTOMS BROKER’S LICENCE ............ 689
Silver granules of foreign origin seized, confiscation and penalty sustainable
- See under SMUGGLING ............................. 724
Smuggling of silver - Confiscation and penalty - Silver granules of foreign
origin - Burden of proof - Silver granules fall within the definition of
“silver bullion” - Silver granules found in carton boxes specifically
mentioning the name of foreign manufacturer, lot nos., date of
manufacture, etc. - Markings on the boxes clearly indicated the silver
granules to be of foreign origin - Burden shifts on to the appellant to
show how the markings do not relate to the silver contained inside the
boxes - Foreign markings on the carton boxes/packings relate to the
silver granules contained in them and, therefore, the C.B.E. & C. Circular
dated 11-6-1990 cannot apply even though less than 100 kgs - Appellant
not able to establish that silver was legally imported and suffered
Customs duty - Confiscation of goods and penalties imposed are legal
and proper - Sections 111, 112 and 123 of Customs Act, 1962 — Gaurav
Agarwal v. Commissioner of Customs, Tiruchirapalli (Tri. - Chennai) ............. 724
SPECIAL ECONOMIC ZONES ACT, 2005 :
— Section 30 - See under EXIM ............................ 638
SPECIAL ECONOMIC ZONES RULES, 2006 :
— Rule 30 - See under SEZ SUPPLY ......................... 646
— Rule 30(3) - See under EXIM ............................ 638
Statement before DRI - Under Section 108 of Customs Act, 1962 - It is very
weak evidence which cannot be relied on for criminal conviction without
corroboration in material particulars - Though statement can be used for
prosecution under Customs Act, 1962 it cannot be used as foundation for
offence under Wild Life (Protection) Act, 1972 — Quasim Ali v. Sajal Baran Das
(Cal.) ......................................... 673
— Reliance on - It has no evidentiary value in absence of independent
corroboration/evidence, especially when there has been retraction -
Section 108 of Customs Act, 1962 — Union of India v. Kisan Ratan Singh (Bom.) .... 714

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