Page 301 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 947
Jurisdiction (Contd.)
Therefore, when an offence’s adverse effect endangers a State’s security
or Government’s function, extra territorial jurisdiction is enforced —
Prerna Singh v. Commissioner of Customs (Import-II), Mumbai (Tri. - Mumbai) ........ 610
— to adjudicate and impose penalty - See under ADJUDICATION ........ 610
Jurisdictional error committed by Adjudicating authority, writ jurisdiction
invocable - See under WRIT JURISDICTION ................... 309
Lapse of SCN on non-adjudication for long time - See under SHOW CAUSE
NOTICE ....................................... 536
Large cardamom not notified item, onus on department to establish
smuggling - See under CONFISCATION ..................... 277
Laundry soap manufactured with aid of gas, exemption admissible - See
under POWER ................................... 281
Lead ingots to make lead alloys for making batteries obtained by converting
from unrefined ingots, activity amounts to manufacture - See under
MANUFACTURE ................................. 172
Leather export - Minor variation in re-test report not fatal to imposition of
Redemption Fine and penalty - See under REDEMPTION FINE AND
PENALTY ...................................... 532
Leather jackets export, allegation of overvaluation in order to claim higher
drawback not established - See under VALUATION (CUSTOMS) ....... 257
Limitation for filing revision application - See under REVISION
APPLICATION ................................... 740
Limitation for appeal - Delay when condonable/not condonable - See under
APPEAL ....................................... 458
Limitation for demand - Extended period when applicable/inapplicable -
See under DEMAND ......................... 96, 388, 408, 417
Liquor smuggling in Bonded warehouse, FIR filed by Police not sustainable
consequent to search and seizure by Customs - See under POLICE AND
VIOLATION OF CUSTOMS ACT, 1962 ..................... 314
Machine - Classification of Injection moulding machine for moulding
Synthetic Polymer for generating footwear soles - See under ANTI-
DUMPING DUTY ................................. 193
Machinery import as part of turnkey project on which duty paid in excess,
refund not deniable on ground of unjust enrichment - See under
REFUND/REFUND CLAIM ........................... 194
Managing Director of Company - Bill of Entry not submitted even after
procuring foreign exchange, Managing Director of Company liable for
contravention - See under FOREIGN EXCHANGE MANAGEMENT
ACT, 1999 ....................................... 3
Mandatory nature of time-limit for issuing Show Cause Notice for
revocation of Customs Broker Licence - See under CUSTOMS BROKER’S
LICENCE ...................................... 689
Man-made gold nuggets mixed with other metals - Goods imported by
appellant produced in a workshop by mixing sand and gold and various
materials, cannot be called concentrate, goods not being obtained from
“ores” and as per HSN explanatory notes the term “concentrate”
applicable only to ‘ores which have had part or all of the foreign matter
removed……’ — Mulchand M. Zaveri v. Commissioner of Customs, Ahmedabad (Tri. -
Ahmd.) ........................................ 417

EXCISE LAW TIMES  15th June 2020  301