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Confiscation and penalty on non-fulfillment of export obligation under
EPCG, scope of order by Customs when DGFT’s order is in favour of
assessee - See under EXIM ............................. 847
— of goods in absence of acceptable defence is administrative overreach -
See under VALUATION (CUSTOMS) ...................... 849
— Overvaluation established with money flow to beneficiaries, confiscation
sustainable - See under MISDECLARATION .................. 849
— redemption fine and penalty - Goods imported in excess of what was
declared in the Bills of Entry and other documents - Goods imported
from Bangladesh as per the South Asia Free Trade Agreement (SAFTA) -
Only the excess quantity of goods which have been imported by them
without declaring in any of the documents not covered by SAFTA
certificate and in violation of Customs Act, 1962 - Excess goods and not
the entire consignment liable to confiscation under Sections 111(e) and
111(l) ibid - Amount of redemption fine as well as the penalties imposed
by the impugned order upon the appellants need to be proportionately
reduced - Sections 112 and 125 of Customs Act, 1962 — Bikash Saha v.
Principal Commr. of Customs (Preventive), Kolkata (Tri. - Kolkata) .............. 884
CONSTITUTION OF INDIA :
— Article 226 - See under ORDER .......................... 840
— See also under QUIZ GAME ....................... 835
— See also under SETTLEMENT APPLICATION ............. 840
— See also under WRIT JURISDICTION .................. 840
Corroboration - Self-exculpatory statement without corroboration is not
sufficient evidence to establish misdeclaration - See under
MISDECLARATION ................................ 888
Cryptic order passed by CESTAT, strictures issued - See under STRICTURES . . 800
CUSTOMS ACT, 1962 :
— Section 2(20) - See under DUTY FREE SHOPS .................. 794
— Section 14 - See under PENALTY ......................... 849
— See also under VALUATION (CUSTOMS) ............... 849
— Section 27 - See under INTEREST/COMPENSATION ............. 836
— Section 27A - See under INTEREST/COMPENSATION ............ 836
— Section 28 - See under IMPORTS ......................... 890
— Section 30(iii) - See under PENALTY ....................... 888
— Section 46 - See under PENALTY ......................... 849
— Section 100 - See under SEARCH ......................... 817
— Section 101 - See under SEARCH ......................... 817
— Section 102 - See under PROSECUTION ..................... 817
— See also under SEARCH ......................... 817
— Section 104 - See under BAIL ........................... 830
— Section 110 - See under CONFISCATED GOODS ................ 873
— Section 111 - See under CONFISCATED GOODS ................ 873
— See also under EXIM ........................... 847
— Section 111(e) - See under CONFISCATION ................... 884

EXCISE LAW TIMES  15th June 2020  15