Page 14 - ELT_1st July 2020_Vol 373_Part 1

xii EXCISE LAW TIMES [ Vol. 373
Code of Criminal Procedure, 1973 (Contd.)
— Section 197(i) - See under PROTECTION ..................... 34
— Section 482 - See under PROSECUTION...................... 28
Cold Rolled Stainless Steel Coil import, fixation of BIS marks not required -
See under IMPORTS ................................ 142
Compounding of offences under Customs Act, scope of - See under
OFFENCES ..................................... 124
COMPOUNDING OF OFFENCES RULES, 2005 :
— See under OFFENCES ................................ 124
Condonation of delay in filing appeal - See under APPEAL ............ 60
Confiscated drugs - Drugs confiscated by department destroyed after the
date of expiry, destruction sustainable notwithstanding pendency of
appeal - See under DESTRUCTION ........................ 20
Constitution of Bench - Apprehension of Bias by Members (Technical),
petitioner’s apprehension sustainable resulting in constitution of new
Bench - See under APPEAL TO CESTAT ..................... 24
CONSTITUTION OF INDIA :
— Article 14 - See under DRAWBACK ........................ 12
— Article 19(1)(g) - See under DRAWBACK ..................... 12
— Article 226 - See under APPEAL TO CESTAT ................... 24
— See also under REVISION ......................... 95
— Article 245 - See under DRAWBACK ....................... 12
— Article 265 - See under REFUND/REFUND CLAIM ................ 3
Criminal proceedings not sustainable against Customs officers for bona fide
action taken in discharge of their duties - See under PROTECTION ...... 34
Cum-duty benefit admissibility in demand - See under DEMAND ........ 98
CUSTOMS ACT, 1962 :
— Section 14 - See under VALUATION (CUSTOMS) ................ 138
— Section 18 - See under CESS ............................ 118
— See also under PROVISIONAL ASSESSMENT ............. 118
— Section 25(4)(a)(b) - See under NOTIFICATION ................. 113
— Section 28 - See under IMPORT .......................... 122
— Section 106 - See under PROTECTION ...................... 34
— Section 108 - See under SUMMONS ........................ 42
— Section 111 - See under DESTRUCTION...................... 20
— See also under IMPORTS ......................... 142
— Section 125 - See under IMPORTS ......................... 142
— Section 128 - See under APPEAL .......................... 118
— See also under CESS ............................ 118
— Section 129A - See under APPEAL ......................... 78
— See also under APPEAL BY DEPARTMENT .............. 78
— See also under APPEAL TO CESTAT ................... 24
EXCISE LAW TIMES  1st July 2020  14