Page 16 - ELT_15th June 2020_VOL 372_Part 6th

xiv EXCISE LAW TIMES [ Vol. 372
Customs Act, 1962 (Contd.)
— Section 111(f) - See under MISDECLARATION ................. 888
— Section 111(l) - See under CONFISCATION .................... 884
— Section 111(m) - See under MISDECLARATION ................. 849
— See also under VALUATION (CUSTOMS) ................ 849
— Section 112 - See under ADJUDICATION ..................... 828
— See also under CONFISCATION ..................... 884
— See also under EXIM ............................ 847
— See also under PENALTY ...................... 849, 881
— See also under REDEMPTION FINE AND PENALTY ......... 849
— See also under VALUATION (CUSTOMS) ................ 849
— Section 112(a) - See under PENALTY .................... 878, 888
— Section 112(b) - See under PENALTY ....................... 878
— Section 114AA - See under PENALTY ....................... 849
— See also under VALUATION (CUSTOMS) ................ 849
— Section 123 - See under SETTLEMENT APPLICATION ............ 840
— Section 124 - See under SHOW CAUSE NOTICE ................. 865
— Section 125 - See under CONFISCATION ..................... 884
— See also under REDEMPTION FINE AND PENALTY ......... 849
— Section 127 - See under SETTLEMENT APPLICATION ............. 840
— Section 127B - See under SETTLEMENT APPLICATION ............ 840
— Section 127H - See under SETTLEMENT OF CASE ................ 878
— Section 129A - See under APPEAL TO APPELLATE TRIBUNAL ........ 849
— Section 129B - See under APPELLATE TRIBUNAL’S ORDER .......... 826
— Section 129C(5) - See under APPEAL ....................... 892
— Section 135 - See under BAIL ............................ 830
— See also under PROSECUTION ..................... 817
— Section 149 - See under REFUND/REFUND CLAIM ............... 866
— Section 150 - See under INTEREST/COMPENSATION ............. 836
— Section 154 - See under REFUND/REFUND CLAIM ............... 866
CUSTOMS NOTIFICATION :
— Notification No. 12/2012-Cus. - See under PENALTY .............. 849
CUSTOMS VALUATION (DETERMINATION OF VALUE OF
IMPORTED GOODS) RULES, 2007 :
— Rule 2(2) - See under VALUATION (CUSTOMS) ................. 849
— Rule 12 - See under PENALTY ........................... 849
— See also under VALUATION (CUSTOMS) ................ 849
— See also under MISDECLARATION ................... 849
Deduction of unutilised credit at end of accounting year as business
expenditure under Income Tax law not permissible - See under
CENVAT/MODVAT CREDIT ........................... 785
EXCISE LAW TIMES  15th June 2020  16