Page 279 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 925
CUSTOMS VALUATION (DETERMINATION OF VALUE OF
IMPORTED GOODS) RULES, 2007 :
— Rule 2(2) - See under VALUATION (CUSTOMS) ................ 849
— Rule 3 - See under VALUATION (CUSTOMS) .................. 109
— Rule 4 - See under VALUATION (CUSTOMS) .................. 109
— Rule 5 - See under VALUATION (CUSTOMS) .................. 109
— Rule 7 - See under VALUATION (CUSTOMS) .................. 109
— Rule 12 - See under PENALTY ........................... 849
— See also under VALUATION (CUSTOMS) ............... 849
— See also under MISDECLARATION ................... 849
CVD exemption not available to artificial mixture of gold with other metals
in soil, sand, etc. - See under EXEMPTION .................... 417
— paid on ink imported in bulk container, Cenvat credit not admissible as
refilling and repacking in small containers not amounting to manufacture
- See under CENVAT CREDIT ........................... 96
Date of reckoning of applicability of restrictions on import - See under
CONFISCATION .................................. 600
Declaratory relief under orders passed in writ proceedings when cannot be
extended in further proceedings - See under WRIT ORDER ........... 60
Deduction of unutilised credit at end of accounting year as business
expenditure under Income Tax law not permissible - See under
CENVAT/MODVAT CREDIT .......................... 785
Deemed Exports - Bill of Export filing is mandatory for accounting SEZ
supply as deemed export - See under SEZ SUPPLY ............... 646
Defect memo not issued, denial of drawback violating natural justice - See
under DRAWBACK ................................ 254
Definition of one statute cannot be applied mechanically to another statute -
See under INTERPRETATION OF STATUTE ................... 14
Delay in filing petition, effect of - See under WRIT ORDER ............. 60
— in filing revision application, condonation of - See under REVISION
APPLICATION ................................... 740
— of 6 months between hearing and order pronouncement, order not
sustainable - See under ADJUDICATION ORDER ............... 691
Delayed refund of Special Additional Duty (SAD), interest payable - See
under INTEREST .................................. 571
Delayed submission of BRC in DBK claim, penalty imposable - See under
PENALTY ...................................... 551
DEMAND :
— and Penalty - Clearances made to 100% EOU on payment of duty -
Clearance made against Advance Authorization and duty debited in
Cenvat - Excise duty refunded by DGFT by way of Terminal Excise Duty
(TED) for the material supplied to 100% EOU (deemed export) - DGFT
alone can take action against petitioners for breach of condition of
Advance Authorization or deemed export or for wrongful taking TED -
Also certain transactions not physically verified - Non-performance of
official duty of verification of goods by concerned officer cannot be a
ground to initiate action against petitioner-company who is holding valid
Advance Authorization and claimed benefit of deemed export in view of
para 8.3 of Foreign Trade Policy - As such, initiation of proceedings by
EXCISE LAW TIMES  15th June 2020  279