Page 323 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 969
Sale (Contd.)
Terms ‘sale’ and ‘purchase’ under Central Excise Act, 1944, if construed
literally, it would give a wider scope and also include transfer of
possession for valuable consideration under definition of term ‘sale -
Section 2(h) of Central Excise Act, 1944 — Commr. of C. Ex., Nagpur v. Universal
Ferro & Allied Chemicals Ltd. (S.C.) ............................. 14
— of confiscated gold, scope of return when case decided in accused’s
favour after long time - See under CONFISCATED GOODS .......... 873
Sale of Goods Act, 1930 - See under SALE ....................... 14
Sale proceeds on auction of imported goods abandoned by importer,
interest payable to importer on delay in paying him his due of sales
proceeds - See under INTEREST/COMPENSATION .............. 836
Sales tax paid debited in separate account for set off against subsequent
sales is not business expenditure, deduction not permissible - See under
TAX RECOVERABLE ACCOUNT ........................ 785
Sample of exported goods, minor variation in re-test report not fatal in
imposing Redemption Fine and penalty on attempted export of restricted
goods - See under REDEMPTION FINE AND PENALTY ........... 532
— Power to take after Customs clearance - Customs officers or DRI officers
have no power to draw fresh samples from factory premises of importer
after goods had been cleared from Customs Area - Section 144 of
Customs Act, 1962 - Article 226 of Constitution of India — Super Oil
Company v. Union of India (P & H) ............................ 536
Sample test report given in absence of test memos which were not prepared
at the time of drawl of samples, not co-relatable with disputed product,
hence not reliable — Kaipan Pan Masala Pvt. Ltd. v. Commr. of CGST, Ex. and Cus.,
Bhopal (Tri. - Del.) ................................... 145
Sample testing - Natural justice - Re-testing of samples when initial test
report inconclusive - Denial of request for re-testing of samples amounts
to violation of principles of natural justice — Kaipan Pan Masala Pvt. Ltd. v.
Commr. of CGST, Ex. and Cus., Bhopal (Tri. - Del.) ..................... 145
Samples - Testing of - Result of test to have only prospective application -
Rule 56 of erstwhile Central Excise Rules, 1944 — A.R. Trading Company v.
Commr. of C. Ex. (Appeals-Ii), Bangalore (Tri. - Bang.) .................... 388
— Testing of samples - Imported synthetic waste - Sample drawn post
clearance/removal of good under provisional assessment, in terms of
Section 18 of Customs Act, 1962 - HELD : After release of imported goods
from Customs area, authorities not empowered, much less under Section
144 of Customs Act, 1962, to draw samples at subsequent stage from
factory premises - Writ petitions deserve to be allowed — Raghav Woollen
Mills Pvt. Ltd. v. Union of India (P & H) .......................... 42
Scheduled offence cases under PMLA, jurisdiction of designated Court - See
under MONEY-LAUNDERING .......................... 209
Scrap import for melting and making ingots, exemption admissible
notwithstanding classification - See under MELTING SCRAP ......... 591
Search and seizure - Conduct of - Investigation done by Wild Life
Authorities and DRI conducted search and seizure - No documentary
evidence for authorisation to DRI for search and seizure - No information
given to local police prior to search - No document produced for
materials/documents seized/reseized from DRI by complainant,
Authorized Ranger under Wild Life (Protection) Act, 1972 - Despite
opportunities for Customs/DRI, only xerox copy tendered and it was not
submitted under oath - HELD : It was not mere irregularity - There was
EXCISE LAW TIMES  15th June 2020  323