Page 327 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 973
Shipping bills allowed to be amended to claim MEIS benefits, mistake being
inadvertent - See under MERCHANDISE EXPORTS FROM INDIA
SCHEME (MEIS) .................................. 660
— Mistake in filing by not claiming MEIS benefit otherwise due, benefit
allowed - See under FOREIGN TRADE POLICY (FTP) ............. 367
Shipping vessel import, assessment thereof on belated filing of Bill of entry
- See under IMPORT ................................ 559
— rate of duty and tariff valuation when Bill of Entry filed belatedly - See
under VALUATION (CUSTOMS) ......................... 559
Show cause notice - Adjudication, non-adjudication thereof - Lapse of SCN -
Since SCN issued on 7-2-2014 has not been adjudicated till date, i.e., more
than one year after expiry of five years without seeking extension,
impugned SCN stands quashed - Section 28 of Customs Act, 1962 -
Article 226 of Constitution of India — Super Oil Company v. Union of India (P &
H) ......................................... 536
— based on same set of contracts and other documents issued again,
extended period of limitation not invocable - See under DEMAND ...... 408
— for revocation of Customs Broker licence, time-limit is mandatory - See
under CUSTOMS BROKER’S LICENCE ..................... 689
— issued after more than two years from finalisation of assessment order on
change of opinion, writ jurisdiction invocable - See under WRIT
JURISDICTION .................................... 30
— issued on same issue answerable to different adjudicating authority to be
transferred and adjudicated by the officer competent to decide the case
involving higher duty - See under ADJUDICATION ............... 46
— kept in call book for a long period without disclosing any reasons vitiates
entire adjudication proceedings - See under ADJUDICATION .......... 52
— not issued, confiscation of goods not sustainable - See under
ADJUDICATION .................................. 380
— Service of - No proper authorization given to Rohit Bhasin to receive
notice nor he is a relative of appellant - Service of notice on this person
not effective service of show cause notice on the appellant - Section 124 of
Customs Act, 1962 — Surinder Khanna v. Commissioner of Customs (Import), New
Delhi (Tri. - Del.) .................................... 865
Silver granules of foreign origin seized, confiscation and penalty sustainable
- See under SMUGGLING ............................. 724
Smuggling - Gold - Burden of proof - Ownership of gold not agitated at any
point of time - Seized gold duly recorded in the books of account of M/s.
Anjani Gold Private Limited which was admittedly computerized -
Purchase invoice issued by State Bank of India showing that 198015.52
grams in Customs auction is also not disputed by the Revenue - Thus
obligation under Section 123 of Customs Act, 1962 discharged by the
claimant of gold - Revenue not able to adduce any evidence to prove that
subject gold illegally imported by appellants - Order of confiscation
under Sections 111(b) and 111(d) Customs Act, 1962 not sustainable —
Santosh Kumar Poddar v. Commissioner of Customs (Prev.), Kolkata (Tri. - Kolkata) ....... 606
— of Areca Nuts from Nepal, confiscation not sustainable on lack of
evidence - See under SEIZED GOODS ...................... 237
— of cigarettes, settlement application not sustainable - See under
SETTLEMENT APPLICATION .......................... 840
— of gold - Acquittal of accused when sustainable - See under
PROSECUTION .................................. 318
EXCISE LAW TIMES  15th June 2020  327