Page 258 - ELT_15th June 2020_VOL 372_Part 6th

904 EXCISE LAW TIMES [ Vol. 372
reopened - Further clarification that pending refund applications to be
decided as per subsequent notifications/industrial policies - Section 5A
of Central Excise Act, 1944 — Union of India v. V.V.F. Ltd. (S.C.) ........... 495
Areca Nuts allegedly smuggled from Nepal, confiscation not sustainable on
lack of evidence - See under SEIZED GOODS .................. 237
Artificially produced material cannot qualify as ores - See under
EXEMPTION .................................... 417
Assessment - Provisional assessment finalized and refund granted, demand
of refund without review of assessment order not sustainable - See under
DEMAND ...................................... 30
— Reassessment of Bill of Entry - Speaking order - Assessment done
contrary to assessee’s claim and assessee registered protest - Therefore, in
terms of Section 17(5) of Customs Act, 1962, department under obligation
to issue speaking order - Assessee’s submissions, sustainable - Rejection
of appeals on the basis of time-bar, incorrect - Section 17(5) of Customs
Act, 1962 — Zymonutrients Pvt. Ltd. v. Commissioner of Customs, Chennai (Tri. -
Chennai) ........................................ 458
— Reassessment - Request for reassessment of bill of entry not required
when duty paid under protest at the time of its filing - Marking of protest
on bill of entry is an information to Department that duty not paid
voluntarily and it required to vacate such protest by passing a speaking
re-assessment order - Section 17 of Customs Act, 1962 — Commissioner of
Customs, Tuticorin v. Sakthi Sugars Ltd. (Tri. - Chennai) ................... 577
— Synthetic waste imported and cleared on provisional assessment, samples
cannot be drawn from factory after clearance of goods from Customs
area - See under SAMPLES ............................. 42
Assessment order - Show Cause Notice issued after more than two years
from finalisation of assessment order on change of opinion, writ
jurisdiction invocable - See under WRIT JURISDICTION ............ 30
ATF (Aviation Turbine Fuel) leftover in incoming Aircraft, freight element
not includible for its assessment - See under VALUATION (CUSTOMS) ... 596
Attachment of any property under Central Excise law, other than excisable
goods not sustainable - See under GUTKA .................... 813
Audit teams visiting regularly, extended period of limitation not invocable -
See under DEMAND ................................ 408
AUTHENTICATION OF ORDERS AND INSTRUMENTS RULES, 2002 :
— Rule 12 - See under EXIM .............................. 305
Bail - Evasion of duty - Market price of seized gold not exceeding one crore
of rupees - No allegations that seized gold belonged to category of
prohibited goods duly notified by Central Government or that evasion or
attempted evasion of duty exceeded fifty lakh rupees - Fraud also not
alleged - Offence bailable offence - Bail to be granted on furnishing
personal bond with two sureties - Sections 104 and 135 of Customs Act,
1962 - Section 436 of Code of Criminal Procedure, 1973 — Chaman Kumar
Shah v. Union of India (All.) ............................... 830
— granted with permission to travel abroad in a Customs offence - See
under PROSECUTION ............................... 364
Bazar scrap - Fraudulent availment of Cenvat credit by replacing new
material with bazar scrap, credit not deniable in absence of cogent
evidence - See under CENVAT CREDIT ..................... 129
Beef contained in food supplements, confiscation sustainable - See under
CONFISCATION .................................. 109
EXCISE LAW TIMES  15th June 2020  258