Page 307 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 953
Notice to assessee of petition filed by Department sent to wrong address -
See under REVISION ................................ 671
Notification - Peas import - Validity of notification modifying import from
free to restricted - See under EXIM ........................ 305
Notified goods, scope of maintainability of settlement application - See
under SETTLEMENT APPLICATION ...................... 840
Nubuck Leather declared for export not found to be Nubuck Leather on
testing, confiscation, Redemption Fine and penalty sustainable - See
under CONFISCATION .............................. 382
Offence of duty evasion on Gold is bailable offence - See under BAIL ...... 830
— of non-fulfillment of export obligation, acquittal of accused when justified
- See under PROSECUTION ............................ 524
— under Customs Act, 1962 and Imports and Exports (Control) Act, 1947,
prosecution not sustainable without corroborative evidence - See under
PROSECUTION .................................. 714
— under Money Laundering Act, scope of investigation and trial - See under
PREVENTION OF MONEY LAUNDERING ACT, 2002 (PMLA) ....... 209
— under Section 135 of Customs Act, 1962, bail granted with permission to
travel abroad - See under PROSECUTION .................... 364
Online Quiz Game, permissibility after introduction of GST law - See under
QUIZ GAME .................................... 835
Onus to prove that large cardamom smuggled lies upon Revenue - See
under CONFISCATION .............................. 277
Order - Ex parte order in revision petition filed by Department when set
aside - See under REVISION ............................ 671
— of Commissioner (Appeals) to be given credence by Adjudicating
Authority unless distinguished on merits - See under JUDICIAL
DISCIPLINE .................................... 602
— of High Court - Interpretation thereof - Respondents plea that Settlement
Commission had followed order of Punjab and Haryana High Court in
deciding Settlement Application is misconceived inasmuch as High
Court never decided on maintainability of application - Well settled that
an order passed by a Court cannot be so interpreted as permitting a
statutory authority to act in violation of statute - Article 226 of
Constitution of India — Principal Additional Director General, DRI v. Customs,
Central Excise and Service Tax Settlement Commission (Del.) ................. 840
— of re-export of goods on payment of redemption fine not sustainable - See
under REDEMPTION FINE ............................ 442
— passed by a Court cannot be so interpreted as permitting a statutory
authority to act in violation of statute - See under ORDER ........... 840
Ore - Meaning of - “Ore” applies only to “metalliferous minerals” which are
“extracted from mines” or to “native metals in their gangue” as per HSN
- Only Naturally occurring substances termed as “minerals” and
therefore “Ores” as is evident from definition of “Ores” appearing in
Note 2 of Chapter 26 of Central Excise Tariff and definition of “minerals”
in various dictionaries - Furthermore, HSN clarifies that the term “ore”
applies only to goods that are not subjected to processes which are “not
normal to Metallurgical Industry” - Thus goods produced by subjecting
pure gold, sand and other materials to various processes to appear like
ore cannot be called ore, these processes, of mixing gold with sand and
other substances to create an ore like product, being not normal to
EXCISE LAW TIMES  15th June 2020  307