Page 18 - ELT_1st July 2020_Vol 373_Part 1

xvi EXCISE LAW TIMES [ Vol. 373
Drugs confiscated by department destroyed after the date of expiry,
destruction sustainable notwithstanding pendency of appeal - See under
DESTRUCTION ................................... 20
DTA unit receiving EOU job-worked goods for further processing and
export, admissibility of drawback thereon - See under DRAWBACK...... 12
Duty drawback admissibility when goods exported by DTA unit after
further processing on goods initially job-worked by EOU - See under
DRAWBACK .................................... 12
Effective date of Notification is the day it is published and offered for sale -
See under NOTIFICATION ............................ 113
Enhancement to maximum limit of penalty as prescribed under Regulation 5
of Customs (Provisional Duty Assessment) Regulations, 2011 not
sustainable - See under PENALTY ......................... 121
Examination for obtaining Customs Broker Licence, qualifications to take
written examination - See under CUSTOMS BROKERS LICENCE ....... 30
Excise duty paid in anticipation of Ad-hoc exemption under consideration,
deemed to be under protest, limitation for refund not applicable - See
under REFUND/REFUND CLAIM ......................... 3
— paid under compulsion of clearance, refund cannot be denied on ground
of limitation - See under STRICTURES ....................... 3
Exemption - Excise duty paid in anticipation of Ad hoc exemption under
consideration, deemed to be under protest, limitation for refund not
applicable - See under REFUND/REFUND CLAIM ................ 3
— not admissible to Cable Filling Compound (CFS) and Cable Cleaning
Compound (CCC) - See under CABLE FILLING COMPOUND (CFC) ..... 98
EXIM - Focus Products Scheme - Export of valves - Time-limit to claim
concession under scheme - Valves and other such items not eligible for
export concession as per first DGFT Trade Notice No. 11/2015, dated 14-
12-2015 but made eligible for concession in toto by third DGFT Trade
Notice No. 16/2018, dated 7-6-2018 - Substantial change in Policy -
Exporters well within their rights to seek concession within a period of
six months from date of Trade Notice - Rejection of claims as time-barred
not proper - Direction to Authorities to reconsider claim applications
already filed on merits, if otherwise in order — L & T Valves Limited v. Director
General of Foreign Trade, Chennai (Mad.) .......................... 45
— Shipping Bill - Amendment of - Omission to file ‘declaration of intent’
within three months from date of Let Export Order as stipulated in C.B.E.
& C. Circular No. 36/2010­Cus., dated 23-9-2010 - HELD : Eligibility of
assessee to claim benefits under Merchandise Exports From India Scheme
(MEIS), not doubted - Application for amendment filed after prolonged
inter se communications between respondents regarding jurisdiction to
entertain application - Decision in Kedia (Agencies) Pvt. Ltd. [2017 (348)
E.L.T. 634 (Del.)] squarely applicable - Omission to file ‘declaration of
intent’ when all other relevant material available, not fatal to assessee’s
case - All other respects, viz. goods conform to description in shipping
documents and value, etc., continues to be ascertainable because
concerned bills, invoices and other shipping documents available with
Customs Authorities - Therefore, respondents, not justified in turning
EXCISE LAW TIMES  1st July 2020  18