Page 331 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 977
Subsidy of VAT under State Government scheme not includible in Central
Excise valuation - See under VALUATION (CENTRAL EXCISE) ........ 95
Sugar Cess on import of sugar paid as a part of Additional Duty of Customs,
refund admissible - See under REFUND/REFUND CLAIM .......... 577
Suppression of fact cannot be alleged on the basis of statements of dealers -
See under DEMAND ................................ 388
Surrender of foreign exchange procured for import of goods but not
utilized not done, Managing Director of Company liable for
contravention - See under FOREIGN EXCHANGE MANAGEMENT
ACT, 1999 ....................................... 3
Suspension of Customs Broker Licence, scope of - See under CUSTOMS
BROKER’S LICENSE ................................ 594
Suspicion vis-à-vis reason to believe in seizure of goods - See under
SEIZURE ORDER .................................. 237
— vis-à-vis reason to believe - See under SEIZURE ................. 542
Synthetic waste imported and cleared on provisional assessment, samples
cannot be drawn from factory after clearance of goods from Customs
area - See under SAMPLES ............................. 42
Tax recoverable account - Income-tax - Deduction as business expenditure -
Sales tax paid by assessee debited to separate ‘Sales Tax recoverable
account’ - Assessee could set off sales tax against his liability on sales of
finished goods i.e. vehicles - High Court correct in disallowing deduction
of amount in sale tax recoverable account - Haryana General Sales Tax
Act, 1973 - Section 43B of Income Tax Act, 1961 — Maruti Suzuki India Ltd. v.
Commissioner of Income Tax, Delhi (S.C.) ......................... 785
Taxability of goods - Appeal not lying with High Court - See under
APPEAL TO HIGH COURT ............................ 220
Taxing statute interpretation, scope of Notes on clauses - See under
INTERPRETATION OF TAXING STATUTE ................... 220
Television sets of foreign brands - Smuggling of - Recovery of 228 pieces of
Sony and Samsung brand TVs bearing serial numbers from
shop/premises of a person who admitted to have not manufactured the
same - Goods having not been notified under Section 123 of Customs Act,
1962, the burden to prove that the same were smuggled is on the
Revenue and the said person was not required to prove its licit
procurement - Neither duty demandable thereon nor the same liable to
confiscation - Sections 28 and 111 of Customs Act, 1962 — Sandeep Babulal
Purohit v. Pr. Commr. of Customs (Preventive), Pune-II (Tri. - Mumbai) ............ 457
Terminal Excise Duty (TED) refund granted by DGFT in an EOU supply
case, demand by Customs not sustainable - See under DEMAND ....... 346
Territorial jurisdiction for filing Writ petition, location of Settlement Bench
in Delhi gives jurisdiction to Delhi High Court - See under WRIT
JURISDICTION ................................... 840
— for imposing penalty - See under JURISDICTION ................ 610
Test Reports being faulty cannot be made basis for classification of goods -
See under NATURAL CALCITE POWDER ................... 403
— of samples when not reliable - See under SAMPLE TEST REPORT ....... 145
Testing of samples after provisional release of imported goods, scope of -
See under SAMPLES ................................. 42
— results applicable prospectively - See under SAMPLES ............. 388

EXCISE LAW TIMES  15th June 2020  331