Page 294 - ELT_15th June 2020_VOL 372_Part 6th

940 EXCISE LAW TIMES [ Vol. 372
Foreign Trade Policy (FTP) (Contd.)
mandamus issued to Authority to amend shipping bill as sought for by
petitioner - Section 149 of Customs Act, 1962 — Davinci Leather Pvt. Ltd. v.
Commissioner of Customs, Chennai (Mad.) ......................... 367
— Policy Interpretation Committee - It can interpret policy - It cannot
reword policy, or import, into the policy, conditions and restrictions
which were not to be found therein — Union of India v. E.I. Dupoint India (Del.) ... 625
Forex and Indian currency seized from incoming passenger, confiscation
and penalty sustainable - See under CONFISCATION AND PENALTY .... 750
Forfeiture of security by revoking courier licence, appeal maintainable
before Tribunal - See under APPEAL TO APPELLATE TRIBUNAL ...... 696
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
Freight not required to be added for assessment of leftover ATF (Aviation
Turbine Fuel) on return of Aircraft - See under VALUATION
(CUSTOMS) ..................................... 596
Garnet export - Confiscation not sustainable there being no violation - See
under EXIM ..................................... 614
Gas used in manufacture of laundry soap, exemption admissible - See under
POWER ....................................... 281
Gold after confiscation disposed off, scope of return when case decided in
accused’s favour after long time - See under CONFISCATED GOODS ..... 873
— duty evasion, bail granted to accused - See under BAIL ............. 830
— Man-made gold nuggets mixed with other metals not amounting to
concentrate - See under MAN-MADE GOLD ................... 417
— mixed with sand and other substances to create an ore like product is not
Ore - See under ORE ................................ 417
Gold bars smuggled by passenger, absolute confiscation sustainable - See
under CONFISCATION .............................. 750
Gold biscuits seizure, confiscation sustainable as accused failed to discharge
burden of licit acquisition - See under CONFISCATION ............ 683
GOLD CONTROL ACT, 1968 :
— Section 85 - See under PROSECUTION ...................... 318
Gold jewellery exported re-imported for repair and reconditioning and
exported again, demand on minor variation of weight not sustainable -
See under RE-IMPORTED GOODS ........................ 405
Gold smuggling - Acquittal of accused sustainable due to lack of evidence -
See under PROSECUTION ............................. 817
— Acquittal of accused when sustainable - See under PROSECUTION ...... 318
— Burden of proof of licit acquisition having been discharged by accused,
confiscation not sustainable - See under SMUGGLING ............. 606
— Evidence - Confiscation - Absolute confiscation of gold bars and jewellery
transported from Imphal to Chennai as gift to son-in-law - Main dispute
with regard to acceptance of documents (bills) evidencing purchase of
gold from Imphal - Department alleging bills produced as an
afterthought - HELD : Commissioner (Appeals) concluded that no the
ground found to reject bills as evidence and remanded matter to LAA to
look into certified copy of bail application and to ascertain whether bills
mentioned therein - Instead of confining to comparing or ascertaining
EXCISE LAW TIMES  15th June 2020  294