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down assessee’s request - Impugned order quashed and set aside -
Petition succeeds - Section 149 of Customs Act, 1962 — Gokul Overseas v.
Union of India (Guj.) ................................... 49
Export of job worked imported goods, scope of exemption - See under
IMPORT ....................................... 122
— of valves under Focus Products Scheme, time limit for claiming benefit -
See under EXIM .................................... 45
Export-Oriented Unit (EOU) doing job-work and returning goods to DTA
for further processing and export, admissibility of duty drawback - See
under DRAWBACK ................................. 12
Factory setting up, input service credit admissible - See under CENVAT
CREDIT ........................................ 97
Focus Products Scheme, time-limit for claiming benefit on export of valves -
See under EXIM .................................... 45
FOREIGN TRADE POLICY, 2009-14 :
— Chapter 8 - See under REFUND/REFUND CLAIM ................ 68
Hierarchy of Appellate Tribunal - See under APPELLATE TRIBUNAL ..... 130
Import - Cold Rolled Stainless Steel Coil - Confiscation of goods and
imposition of redemption fine for non-compliance with requirement of
Stainless Steel Products (Quality Control) Order, 2016 - HELD : Goods
shipped in month of January, 2017 and Stainless Steel Products (Quality
Control) Order, 2016 came into force on 7-2-2017 only - In terms of Para
2.17 of Foreign Trade Policy, 2015-20 date of import ought to be
reckoned, as per date of shipment/dispatch from supplying country -
Assessee not required to affix BIS Mark on product imported - Impugned
orders set aside - Sections 111 and 125 of Customs Act, 1962 — Metro Bright
Bar India Pvt. Ltd. v. Commissioner of Customs, Mundra (Tri. - Ahmd.) ............ 142
— of goods for job work - Export of job worked imported goods - Benefit of
exemption under Notification No. 32/97-Cus. - Condition that imported
goods should undergo the process of job work within India and job
worked goods should be exported to overseas supplier, who had
supplied imported goods to job worker in India - Re-export of goods due
to cancellation of job order with any activity undertaken - At time of
issuance of show cause notice, the subject goods not available in India
and that at the time of importation conditions of Notification duly
complied with - Demand not sustainable as it was confined to irregular
importation of goods, which has not been specifically alleged by
Department - Section 28 of Customs Act, 1962 — Nishwet Overseas Pvt. Ltd. v.
Commissioner of Customs (Port), Kolkata (Tri. - Kolkata) ................... 122
Imported ‘Toyota Land Cruiser’, valuation thereof - See under
VALUATION (CUSTOMS) ............................ 138
INDIAN PENAL CODE, 1860 :
— Section 34 - See under PROTECTION ........................ 34
— Section 175 - See under PROSECUTION ...................... 28
— Section 176 - See under PROSECUTION ...................... 28
— Section 186 - See under PROSECUTION ...................... 28

EXCISE LAW TIMES  1st July 2020  19