Page 23 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] INDEX - 15th June, 2020 xxi
secured acquittal from Trial Court, this presumption is reinforced and
strengthened in accused’s favour in appellate Court — Union of India v.
Jasmine Jayantilal Thadeshwar (Bom.) ........................... 817
Quiz Game - Online Quiz Game - Permission thereof - Petitioner’s
application in this regard rejected on the ground of lapse of UP
Entertainment and Betting Tax Act and Rules after introduction of GST
law - Since, petitioner has re-applied for permission under new
applicable Rules/Regulations in this regard, State directed to decide on
petitioner’s application within seven days of removal of defects by
applicant - Article 226 of Constitution of India — Luck India Online
Entertainment Pvt. Ltd. v. State of U.P. (All.) ....................... 835
Rectification - Additional duty of excise, scope of refund when application
for rectification of Bill of Entry pending - See under REFUND/REFUND
CLAIM ....................................... 866
Redemption fine and penalty - Imposition of - Imported goods assessed at
‘nil’ value and shipper on record is non-existent - In such case,
redemption fine cannot be determined on scrap value and penalty
imposed on non-existent entity - Sections 112 and 125 of Customs Act,
1962 — S. Muthusamy v. Addl. Director General (Adj.), D.R.I., Mumbai (Tri. - Mumbai) ... 849
Reference on difference of opinion to third Member, scope of - See under
APPEAL ....................................... 892
REFUND/REFUND CLAIM :
— of additional duty of excise - Application for rectification of Bill of Entry
under Section 149 read with Section 154 of Customs Act, 1962 filed by
appellant but same not disposed of which compelled the appellant to file
the refund claim - Application under Section 149 ibid directly related to
the present refund matter - Department must first dispose of the
application of appellant filed under Section 149 ibid read with Section
154 ibid and thereafter, should reprocess the refund claim — Dinesh Mills
Ltd. v. Commr. of Customs, Ahmedabad (Tri. - Ahmd.) ................... 866
Re-import - Proof of - It must be evidenced by export — S. Muthusamy v. Addl.
Director General (Adj.), D.R.I., Mumbai (Tri. - Mumbai) ................... 849
Revaluation - Importer has to be put on notice of rejection of declared price -
See under VALUATION (CUSTOMS) ...................... 849
Reversal of proportionate Cenvat credit done under Rule 6(3A) of Cenvat
Credit Rules, 2004, demand under Rule 6(3A)(i) ibid not sustainable - See
under CENVAT CREDIT ............................. 867
Sale of confiscated gold, scope of return when case decided in accused’s
favour after long time - See under CONFISCATED GOODS .......... 873
Sale proceeds on auction of imported goods abandoned by importer,
interest payable to importer on delay in paying him his due of sales
proceeds - See under INTEREST/COMPENSATION .............. 836
Sales tax paid debited in separate account for set off against subsequent
sales is not business expenditure, deduction not permissible - See under
TAX RECOVERABLE ACCOUNT ........................ 785
Search of persons under Customs Act - Scope of - In case of search of
persons under Sections 100 and 101 of Customs Act, 1962, accused has a
right to be asked as to whether he wishes to be searched in presence of
Gazetted Officer of Customs or wishes to be taken before nearest
Magistrate for such search - Denial of this right would make the search
EXCISE LAW TIMES  15th June 2020  23