Page 312 - ELT_15th June 2020_VOL 372_Part 6th

958 EXCISE LAW TIMES [ Vol. 372
Personal hearing - Ex parte order without grant of personal hearing not
sustainable - See under ADJUDICATION ..................... 828
— not granted in rejecting request of extension of EPCG Licence, natural
justice violated - See under EXIM ......................... 330
Pharmaceuticals for repacking - Exemption - Re-import - Since repacking
amounts to manufacture under Section 2(f) of Central Excise Act, 1944 as
well as Chapter Note 6 to Chapter 30 of Central Excise Tariff it cannot be
called as “repair or reconditioning” under Notification No. 52/2003-Cus.
- Hence, exemption under notification ibid on re-import not available —
Aurobindo Pharma Ltd. v. Commissioner of Customs, Hyderabad (Tri. - Hyd.) .......... 622
Police and Violation of Customs Act, 1962 - First Information Report (F.I.R.)
- Quashing of - Search & seizure undertaken by Customs Department
and proceedings initiated under Section 72 of Customs Act, 1962 -
Customs officials quite vigilant in supervising and controlling the affairs
of import and export of liquor by licensee and in case any infirmity found
in maintaining the record, order of confiscation passed for the very act
which has been alleged by the police - Impugned F.I.R.s and other
consequent proceedings arising out of the same quashed, there being no
iota of evidence or material to prosecute the present applicants in
connection with them impugned F.I.R. — Sunil Purshottam Mohatta v. State of
Gujarat (Guj.) ...................................... 314
Police Department - Bonded warehouse - Scope of search by Police
department - See under STRICTURES ....................... 314
Policy Interpretation Committee under Foreign Trade Policy, scope of - See
under FTP 2004-2009 ................................ 625
Polypropylene Multi-Filament Yarn (PPMF) - Test report of Chemical
Examiner identified the impugned goods to be Polypropylene Multi-
Filament Yarn which is further corroborated by the statement of the
proprietor of appellant co. - Synthetic filament yarn manufactured by
appellant classifiable under Tariff Item 5402 59 10 of Central Excise Tariff
from 2005-06 - However, Chemical Examiner’s report 29-9-2006 can be
applied only prospectively but not retrospectively — A.R. Trading Company
v. Commr. of C. Ex. (Appeals-II), Bangalore (Tri. - Bang.) ................... 388
“Popular meaning test”, scope of application for classification - See under
INTERPRETATION OF STATUTE......................... 465
Port not authorised for import, transshipment to authorized Port permissible
rather than confiscation - See under IMPORT ................... 303
Power of Commissioner (Appeals) - Remand powers - Power to remand case
back to original stands withdrawn with effect from 11-5-2001 vide
Finance Act, 2001 - Commissioner (Appeals) authorized to act as
Adjudicating Authority and obliged to pass necessary orders if order
passed by original Adjudicating Authority not legal and proper -
Commissioner (Appeals) directed to decide classification in respect of
Shipping Bills remanded back to adjudicating authority - Section 35A of
Central Excise Act, 1944 — In Re : DCS International Trading Pvt. Ltd. (G.O.I.) ..... 740
— of Commissioner (Appeals), scope of - See under APPEAL ........... 397
— to draw samples of imported goods after release of goods on provisional
basis - See under SAMPLES ............................ 42
— to Review its own decisions not available to Appellate Tribunal - See
under APPELLATE TRIBUNAL .......................... 557
— to take samples after Customs clearance - See under SAMPLES ......... 536
EXCISE LAW TIMES  15th June 2020  312