Page 251 - ELT_15th June 2020_VOL 372_Part 6th

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SUBJECT INDEX
[CASE LAW : CUSTOMS, EXCISE & EXIM]
Abetment of Customs Broker not established in non-
declaration/concealment, penalty not imposable - See under PENALTY ... 369
— of Customs duty evasion by employee in India of foreign supplier not
established, penalty not imposable - See under PENALTY ........... 878
Absolute confiscation of gold bars smuggled by passenger sustainable - See
under CONFISCATION .............................. 750
Accumulated credit on abolishing of Money Credit scheme, scope of
utilization - See under MONEY CREDIT SCHEME ................ 56
Acquisition of Gold - Burden of proof of licit acquisition of Gold having
been discharged by accused, confiscation not sustainable - See under
SMUGGLING .................................... 606
Acquittal by trial Court raises double presumption in favour of accused -
See under CRIMINAL PROSECUTION ..................... 714
— of accused for Customs offence justified in absence of independent
corroboration or evidence especially after retraction of Statement - See
under PROSECUTION ............................... 527
— of person accused of not fulfilling export obligation when justified - See
under PROSECUTION ............................... 524
Additional duty of Excise, scope of refund when application for rectification
of Bill of Entry pending - See under REFUND/REFUND CLAIM ....... 866
Adjudicating authority committing jurisdictional error, writ jurisdiction
invocable - See under WRIT JURISDICTION ................... 309
Adjudication - Belated adjudication not sustainable - See under SHOW
CAUSE NOTICE .................................. 536
— Call book delay in adjudication on account of transfer of show cause
notice in call book - Keeping show cause notices in call book for a long
period without disclosing any reasons vitiates entire adjudication
proceedings - Such show cause notices cannot be processed further and
quashed - Sections 33 and 33A of Central Excise Act, 1944 — Apollo Tyres
Limited v. Union of India (Guj.) .............................. 52
— Ex parte order - Contention that assessee did not get notice - Department
stating that opportunity of personal hearing will be given to assessee on
condition that he will attend hearing before the adjudicating authority -
Order set aside without going into merits with direction to assessee to
attend office of Adjudicating Authority on date and time fixed in order -
Section 112 of Customs Act, 1962 — Javed Shaikh @ Sameer Shah v. Union of India
(Bom.) ......................................... 828
— Jurisdiction - Penalty, imposition of - Appellants subjected themselves to
the jurisdiction of Customs Act, 1962 upon notice sent to them under
Section 108 ibid which would have otherwise ensured through
extradition process - Appellant also confessed in her statement as CEO of
her company that appellant Seville Products Ltd. resorting to large scale
under-invoicing and consequently by misdeclaring transaction value as
well as Retail Sales Price (RSP) evaded duty during importation of goods
- Such wrongdoing having had its effect in the Mumbai Customs
jurisdiction and appellants having aided the importer in such
wrongdoing, penalty under Section 112 ibid rightly invoked - Further
appellant Prerna never rescinded from her statement and in view of
EXCISE LAW TIMES  15th June 2020  251