Page 271 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 917
Confiscation (Contd.)
smuggled - Setting aside of confiscation and penalties affirmed - Sections
111, 112 and 123 of Customs Act, 1962 — Commissioner of Customs (Prev.),
Lucknow v. Pinki Agarwal (Tri. - All.) ........................... 277
— 11 gold biscuits seized from assessee - Burden on assessee to how he
obtained such goods - Adverse inference to be drawn on failure to
discharge the burden - 1283g of gold recovered from assessee not
attributable to 1166g of gold that had been purchased by him - No
explanation as to how he came to be in possession of the gold that was
found on his person - Failure by assessee to discharge his burden - Order
passed by adjudicating authority and order passed by Tribunal cannot be
faulted - When findings of fact rendered by competent bodies having
jurisdiction to enquire into such facts to be scarcely interfered with in
exercise of the power of judicial review unless they appear to be perverse
on the face of it - Single Bench picked stray line from order of Tribunal to
find it to be without basis - Not evident immediately as to whether the
import or export of gold was prohibited in the year 1994, contention that
since import or export of gold not prohibited at time of seizure,
adjudicating authority ought to have given assessee option in terms of
Section 125 of Customs Act, 1962 cannot be permitted to be canvassed at
this stage - Order of Tribunal restored with costs on assessee - Sections
111 and 125 of Customs Act, 1962 — Commissioner of Customs (Preventive) v.
Rajesh Pawar (Cal.) ................................... 683
— of smuggled silver of foreign marking sustainable - See under
SMUGGLING .................................... 724
Connivance of Customs Broker not established in non-
declaration/concealment, penalty not imposable - See under PENALTY ... 369
CONSTITUTION OF INDIA :
— Article 14 - See under CUSTOMS BROKERS LICENSING
REGULATIONS, 2018 ............................... 340
— Article 21 - See under PROSECUTION ...................... 527
— Article 22 - See under PROSECUTION ...................... 527
— Article 32 - See under WRIT JURISDICTION ................... 309
— Article 226 - See under ADJUDICATION ................... 206, 614
— See also under ADJUDICATION PROCEEDINGS ........... 247
— See also under APPEAL TO APPELLATE TRIBUNAL ......... 574
— See also under CUSTOMS BROKERS LICENSING
REGULATIONS, 2018 ......................... 340
— See also under EXEMPTION ........................ 60
— See also under MONEY CREDIT SCHEME ................ 56
— See also under ORDER .......................... 840
— See also under PENALTY ......................... 551
— See also under QUIZ GAME ....................... 835
— See also under SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019 ..................... 522
— See also under SAMPLES ......................... 536
— See also under SETTLEMENT APPLICATION ............. 840
— See also under SHOW CAUSE NOTICE ................. 536
— See also under SPECIAL ECONOMIC ZONE ............... 60
EXCISE LAW TIMES  15th June 2020  271