Page 317 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 963
Rates of duty and tariff valuation on import of shipping vessel when Bill of
Entry filed belatedly - See under VALUATION (CUSTOMS) .......... 559
Re-adjudication - Natural justice violated in re-adjudication on not
furnishing documents ordered to be furnished by CESTAT in remand
order - See under ADJUDICATION ........................ 663
Reason to believe - Meaning and scope - “Reason to believe” not the
subjective satisfaction of the officer concerned but to be exercised in
accordance with restraints imposed by law and such belief must be that
of an honest and reasonable person based upon reasonable grounds -
Reasons should either appear on the face of the notice or must be
available on the materials which had been placed before him - Section 110
of Customs Act, 1962 — Om Sai Trading Company v. Union of India (Pat.) ....... 542
— not to be supplemented by fresh reasons after search or seizure - See
under SEIZURE .................................. 542
— vis-à-vis suspicion in seizure of goods - See under SEIZURE ORDER ..... 237
Reassessment of Bill of Entry, issuance of speaking order is a must - See
under ASSESSMENT ................................ 458
— limitation for filing appeal - See under APPEAL TO COMMISSIONER
(APPEALS) ..................................... 458
Reassessment request not required separately on paying duty under protest
at time of filing Bill of Entry - See under ASSESSMENT ............ 577
Rebate of duty paid on final/export goods when rightly denied - See under
EXPORT REBATE ................................. 737
— of Excise duty - Procedural lapse - Exported Mill Scale falling under Tariff
Item 26190 09 09 of Central Excise Tariff mistakenly mentioned as Tariff
Item 7204 41 00 ibid on shipping bill - HELD : Description of goods same
on ARE-2 as well as Shipping Bill - Export of goods and payment of duty
on such export goods in terms of Notification No. 41/2001-C.E. (N.T.)
read with Notification No. 40/2001-C.E. (N.T.) to be essential condition
for granting rebate - CETH on shipping bill mentioned wrongly due to
oversight - Bank Realisation Certificate mentioning details relating to
invoice no. and date, description of goods, Customs Authenticated
Shipping Bill, Bill of Lading and FOB value realized in Foreign Exchange,
not challenged - Also, fact that Customs preventive officer certified
export of impugned consignment and remittance also received against
said export, not contested - No reason to interfere with order of
Commissioner (Appeals) - Revision application rejected - Section 35EE of
Central Excise Act, 1944 - Rule 18 of Central Excise Rules, 2002 — In Re :
Gimpex Pvt. Ltd. (G.O.I.) ................................ 745
Rebate claim cannot be rejected for failure to file Disclaimer Certificate from
recipient SEZ unit evidencing that drawback not claimed on goods - See
under EXPORT REBATE .............................. 748
Reconditioning is synonymous with repair - See under WORDS AND
PHRASES ...................................... 622
Recovery proceedings against refund on finalization of provisional
assessment, demand without review of assessment order not sustainable
- See under DEMAND ................................ 30
Rectification - Additional duty of excise, scope of refund when application
for rectification of Bill of Entry pending - See under REFUND/REFUND
CLAIM ....................................... 866
Rectification of mistake - Scope of - Decision taken by Tribunal based on
law as it stood then - Law declared as otherwise, based on a change of
EXCISE LAW TIMES  15th June 2020  317