Page 18 - ELT_15th June 2020_VOL 372_Part 6th

xvi EXCISE LAW TIMES [ Vol. 372
Exemption (Contd.)
— under Cigarettes and Other Tobacco Products (Prohibition of
Advertisement and Regulation of Trade and Commerce, Production,
Supply and Distribution) Act, 2003 admissible to DFS selling tobacco
products at International Airports - See under DUTY FREE SHOPS ...... 794
EXIM - EPCG Scheme - Confiscation and penalty - Non-fulfilment of export
obligation - Two parallel proceedings against assessee on similar set of
facts - One with D.G.F.T. resulting in favourable order at hands of
competent authority under Foreign Trade (Development and Regulation)
Act, 1992 - Facts and circumstances of that case to be taken into account
by Commissioner of Customs - Direction to Commissioner of Customs to
decide issue of imposition of fine and penalty de novo uninfluenced by
the order passed by the Tribunal, taking into account subsequent
development in case - Liberty to assessee to file fresh application for
waiver/reduction of fine and penalty before Commissioner for
consideration in accordance with law - Sections 111 and 112 of Customs
Act, 1962 — Orkayem Apparel Ltd. v. Commissioner of Customs (Port-Export), Chennai
(Mad.) ......................................... 847
Export - Sale of tobacco products at Duty free shops at International airports
amounts to exports - See under DUTY FREE SHOPS .............. 794
Export obligation not fulfilled under EPCG, scope of proceedings by
Customs Department when DGFT’s order is in favour of assessee - See
under EXIM ..................................... 847
Foreign Trade (Development and Regulation) Act, 1992 - See under EXIM ... 847
Gold after confiscation disposed off, scope of return when case decided in
accused’s favour after long time - See under CONFISCATED GOODS ..... 873
— duty evasion, bail granted to accused - See under BAIL ............. 830
Gold smuggling - Acquittal of accused sustainable due to lack of evidence -
See under PROSECUTION ............................. 817
Goods imported in excess of what was declared in the Bills of Entry, excess
goods confiscable but not entire consignment - See under
CONFISCATION, REDEMPTION FINE AND PENALTY ............ 884
Gutka - Exemption to Units situated in North Eastern States - Investment
made in the form of plant and machinery on or before 31-3-2005 can be
withdrawn after ten years under Clause (F) of Notification No. 8/2004-
C.E. - Petitioner entitled to remove such capital investments made prior
to 31-3-2005 after 31-3-2015 in the form of plants and machineries -
Section 11 of Central Excise Act, 1944 not empowers the Department to
attach any property of an assessee/person on the ground that such
person or assessee may be liable to pay the Department any amount
towards meeting the dues under the Central Excise Act, 1944 or the Rules
framed thereunder - Department cannot attach any other property of the
petitioner other than any excisable goods and also cannot restrain the
petitioner from lifting the plants and machineries by taking recourse of
Section 11 of Central Excise Act, 1944 — Pan Parag India Ltd. v. Union of India
(Gau.) ......................................... 813
HARYANA GENERAL SALES TAX ACT, 1973 :
— See under TAX RECOVERABLE ACCOUNT ................... 785
Hearing opportunity not granted, ex parte order not sustainable - See under
ADJUDICATION .................................. 828
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