Page 303 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 949
Medical Equipment (Contd.)
— Electro Therapeutic Apparatus (Theratron Phoenix Cobalt-60) imported
under Notification No. 64/88-Cus. - Time-limit for furnishing installation
certificate - No time-limit prescribed in the Notification for production of
such certificate - However, time-limit for its production can be specified
by Assistant Collector of Customs at the time of import - Department
having failed to specify such period at the time of import and also in the
show cause notice issued after 8 years of import, asking for production of
said certificate after such a lapse of time not justified particularly when
DGHS withdrawn duty exemption certificate after three months of
issuance of the said show cause notice — Keshlata Cancer Hospital Pvt. Ltd. v.
Commr. of Cus. (Import), Mumbai (Tri. - Mumbai) ...................... 88
— imported under Notification No. 64/88-Cus., confiscation for not
producing installation certificate not sustainable - See under
CONFISCATION ................................... 88
Melting scrap - Exemption Notification No. 21/2002-Cus. under Serial No.
200 to melting scrap of iron and steel falling under Heading 7204 of
Customs Tariff Act, 1975 - Assessee using imported material for melting
thereof for use in manufacture of ingots - Goods are melting scrap -
Dispute as to whether goods fell under Tariff Item 7204 41 00 or 7204 49
00 ibid not make difference as for the purpose of Serial No. 200 of said
notification all the waste and scrap of Heading 7204 ibid were exempted
if it were melting scrap - No doubt regarding use of goods even though it
was in nature of “HR Side Cutting” as same had no other use except for
melting - No misdeclaration of goods by assessee and consequently
goods not liable for confiscation being exempted goods - Enhancement of
value also not legal and correct - Sections 14 and 111 of Customs Act,
1962 — Hans Industries Ltd. v. Commissioner of Customs, Kandla (Tri. - Ahmd.) ....... 591
Mens rea absent, CHA not liable to penalty in import fraud - See under
PENALTY ...................................... 332
Merchandise Exports from India Scheme (MEIS), benefit allowed on
inadvertent mistake in online filing of shipping bill not claiming benefit -
See under FOREIGN TRADE POLICY (FTP) ................... 367
— Mistake in shipping bill - Inadvertent omission to select ‘Yes’ in online
platform and to mention in the shipping bills petitioner’s intention to
claim benefit under MEIS - Third and fourth respondents directed to
permit petitioner to make necessary amendments and issue ‘No
Objection Certificate’ to enable petitioner to claim benefits under MEIS
from DGFT subject to the satisfaction of the third and fourth respondents
with regard to genuineness of the 44 Shipping Bills submitted by
petitioner - Section 149 of Customs Act, 1962 — P.A. Footwear Pvt. Ltd. v.
Director General of Foreign Trade, New Delhi (Mad.) .................... 660
Metalliferous minerals, scope of applicability to Ore - See under ORE ...... 417
Methodology of adjudication proceedings when cannot be challenged in
writ proceedings - See under ADJUDICATION PROCEEDINGS ....... 247
Mineral ilmenite import, Mines and Minerals (Development and
Regulation) Act, 1957 is not applicable - See under EXIM ............ 654
Minerals, i.e., Garnet export, confiscation not sustainable there being no
violation - See under EXIM ............................ 614
Mines and Minerals (Development and Regulation) Act, 1957 - See under
EXIM......................................... 654
Misdeclaration for imported goods not established, confiscation not
sustainable - See under CONFISCATION .................... 442
EXCISE LAW TIMES  15th June 2020  303