Page 272 - ELT_15th June 2020_VOL 372_Part 6th

918 EXCISE LAW TIMES [ Vol. 372
Constitution of India (Contd.)
— See also under WRIT JURISDICTION ...... 30, 247, 309, 346, 691, 840
— See also under WRIT ORDER ....................... 60
Constitutional validity of Customs Broker Licensing Regulations, 2018 - See
under CUSTOMS BROKERS LICENSING REGULATIONS, 2018 ....... 340
Contemporary imports of similar goods from same supplier by PSU when
not sufficient evidence to enhance value - See under VALUATION
(CUSTOMS) ..................................... 279
Contravention of import policy, relevance of Date of Import - See under
CONFISCATION .................................. 600
Conversion of unrefined lead ingots into refined lead ingots to make lead
alloys for making batteries amounts to manufacture - See under
MANUFACTURE .................................. 172
Corroboration - Self-exculpatory statement without corroboration is not
sufficient evidence to establish misdeclaration - See under
MISDECLARATION ................................ 888
Country specific exemption on import of electricity cannot be extended to
import from other countries - See under EXEMPTION ............. 60
Courier Agency Licence - Revocation thereof without enquiry -
Sustainability - After suspension of licence but before passing revocation
order, no enquiry as contemplated in Courier Regulations, conducted -
Accordingly, no infirmity in Tribunal’s order setting aside revocation of
Courier Licence - Regulation 14 of Courier Import and Export (Clearance)
Regulations, 1998 — Commr. of Cus., (II) Airport Special Cargo v. Lynx Express Pvt.
Ltd. (Bom.) ....................................... 696
COURIER IMPORT AND EXPORT (CLEARANCE) REGULATIONS,
1998 :
— Regulation 14 - See under COURIER AGENCY LICENCE ............ 696
Courier Licence revocation, appeal maintainable before Tribunal - See under
APPEAL TO APPELLATE TRIBUNAL ...................... 696
Criminal prosecution - Acquittal by trial Court - It raises double
presumption in favour of accused — Union of India v. Kisan Ratan Singh (Bom.) ... 714
— for offences under Section 135 of Customs Act, 1962, bail granted with
permission to travel abroad - See under PROSECUTION ............ 364
Cross-examination of buyers whose statements relied for alleging
undervaluation not conducted, order not sustainable - See under
VALUATION (CENTRAL EXCISE) ........................ 121
— of Chemical examiner who gave two different reports denied, natural
justice violated - See under ADJUDICATION .................. 156
Cryptic order passed by CESTAT, strictures issued - See under STRICTURES . . 800
CUSTOMS ACT, 1962 :
— See under CUSTOMS BROKERS LICENSING REGULATIONS, 2018 ...... 340
— See also under PROSECUTION ........................... 714
— See also under STATEMENT ............................ 673
— Section 2(20) - See under DUTY FREE SHOPS .................. 794
— Section 2(23) - See under CONFISCATION .................... 600
— Section 2(33) - See under CONFISCATION AND PENALTY .......... 750
— Section 14 - See under MELTING SCRAP ..................... 591

EXCISE LAW TIMES  15th June 2020  272