Page 290 - ELT_15th June 2020_VOL 372_Part 6th

936 EXCISE LAW TIMES [ Vol. 372
EXIM (Contd.)
of Mines & Geology of State of Andhra Pradesh - Certificate of legally
mined minerals from concerned District Collector of Tamil Nadu, not
required where impugned minerals have been legally mined in State of
Andhra Pradesh - Also, at time of filing of shipping bills, Commissioner
of Customs, Cochin, Trade Facility Notice No. 13/2016, dated 22-12-2016,
was not in existence - Further, local mining authorities permit not
required for goods moved under provisions of Customs Act - Also, as per
policy prevalent during relevant time, natural garnet was freely
exportable and importable without any restriction - Provisions of
Customs Act, not violated - Impugned order not sustainable and set
aside - Customs Authorities, Cochin directed to release impugned goods
as same cannot be exported in view of DGFT Notification No. 26/2015-20
- Sections 110 and 112 of Customs Act, 1962 — V.V. Mineral v. Commissioner of
Customs, Cochin (Tri. - Bang.) ............................... 614
— Mineral ilmenite - Excavated from Norway and legally imported into
India - In such case, Mines and Minerals (Development and Regulation)
Act, 1957 is not applicable - As it is freely importable, District Collector
has neither authority to interfere with imports nor exercise powers of
Central Government - Importer who legally imported this mineral was its
owner entitled to use it in its factory — V.V. Titanium Pigments Pvt. Ltd. v.
District Collector, Thoothukudi (Mad.) ........................... 654
— Natural justice - Personal hearing - Representation under Section 9(2) of
Foreign Trade (Development and Regulation) Act, 1992 to extend EPCG
Licence period for export obligations rejected without offering petitioner
any opportunity of personal hearing - Provision under Section 9(4) ibid,
mandating reasonable opportunity of being heard - Impugned order set
aside - Respondents directed to issue notice to petitioner in furtherance to
representation, grant personal hearing to petitioner and examine records
if any produced by petitioner and thereafter pass order on merits with
reasons - Section 9(4) of Foreign Trade (Development and Regulation)
Act, 1992 — Leo Prime Comp Pvt. Ltd. v. Union of India (Mad.) .............. 330
— Notification No. 19/2015-20 modifying Exim Code 0713 60 00 from free to
restricted for Pigeon [peas (Cajanus cajan)]/Toor Dal - Notifications No.
22/2015-20 and No. 6/2015-20, modifying Exim Code 0713 31 00, 0713 90
10 and 0713 90 90 from free to restricted for various pulses - Stating that
“Central Government hereby amends”, and orders passed in name of
President of India under Rule 12 of Authentication of Orders and
Instruments Rules, 2002 signed by DGFT and others - HELD :
Notifications were issued properly — Shirdi Sai Pulses v. Union of India (A.P.) .... 305
Explanatory notes to Harmonized System, scope of application for
classification - See under CLASSIFICATION ................... 465
Export of leather jackets, allegation of overvaluation in order to claim higher
drawback not established - See under VALUATION (CUSTOMS) ....... 257
— of Minerals i.e. Garnet, confiscation not sustainable there being no
violation - See under EXIM ............................. 614
— of prohibited goods, penalty not imposable in absence of evidence of
involvement - See under PENALTY ........................ 587
— of restricted goods - Minor variation in re-test report of samples not fatal
in imposing Redemption Fine and penalty - See under REDEMPTION
FINE AND PENALTY ............................... 532
— Sale of tobacco products at Duty free shops at International airports
amounts to exports - See under DUTY FREE SHOPS .............. 794
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