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xviii EXCISE LAW TIMES [ Vol. 373
Indian Penal Code, 1860 (Contd.)
— Section 384 - See under PROTECTION ...................... 34
— Section 411 - See under PROTECTION ...................... 34
Input services used for setting up factory, credit admissible - See under
CENVAT CREDIT .................................. 97
International Competitive Bidding (ICB) supply of goods, refund of TED -
See under REFUND/REFUND CLAIM ...................... 68
Investigation obstruction charge without evidence, Police not authorized to
file complaint or proceedings against high ranked officials of Customs
Department - See under PROSECUTION ..................... 28
— Parallel investigation by Police and Customs for same offence challenged-
Police investigating matter on complaint by Customs after obtaining
permission from Chief Judicial Magistrate under Section 155 of Code of
Criminal Procedure, 1973 - Issue of summons by Customs under Section
108 of Custom Act, 1962 for same offence under Section 133 ibid whether
proper - Customs Authorities restrained from taking any coersive action
without the leave of the Court — Rujira Naroola v. Union of India (Cal.) ........ 42
Job work carried out by 100% Export-Oriented Unit (EOU) and goods
returned to DTA for further processing and export, admissibility of duty
drawback - See under DRAWBACK ........................ 12
Job worked imported goods exported, scope of exemption - See under
IMPORT ....................................... 122
Jurisdiction of Tribunal to maintain appeal filed by department in Customs
House Agents cases - See under APPEAL BY DEPARTMENT ......... 78
Limitation for appeal - Delay when condonable/not condonable - See under
APPEAL ....................................... 60
Limitation for refund - See under REFUND/REFUND CLAIM ........... 3
Notice required to be issued before rejection of application under Sabka
Vishwas (Legacy Dispute Resolution) Scheme, 2019 - See under SABKA
VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 ........ 44
Notification - Date of effect - Notification comes into effect on the day it is
published and offered for sale - Notification No. 120/2003-Cus. though
issued on 1-8-2003 and published on 1-8-2003 but offered for sale only on
4-8-2003 - Bills of Entry being filed on 1-8-2003 therefore, the benefit of
unamended Notification No. 21/2002-Cus. available to the appellant -
Section 25(4)(a)(b) of Customs Act, 1962 — Ruchi Soya Industries Ltd. v.
Commissioner of Customs, Kandla (Tri. - Ahmd.) ....................... 113
Offences - Compounding of offences - Application for compounding of
offence punishable under IPC with offence punishable under Customs
Act, 1962 in terms of C.B.E. & C. Circular No. 29/2009-Cus., dated 15-10-
2009, rejection of - Impugned order rejecting application on the ground
that earlier compounding application rejected under provisions of
unamended Compounding of Offences Rules, 2005 attained finality and
any subsequent change in law does not require any authority to review
own order and re-open matter - HELD : Board’s Circular No. 54/2005-
Cus., dated 30-12-2005 clarifying that offences under IPC excluded from
purview of compounding, held ultra virus to Customs Act, 1962 and
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