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2020 ]                      INDEX -  15th July, 2020                   xi
               Adjudication (Contd.)
                  principles of natural justice — A.V. Agro Products Ltd. v. Commr. of Cus., C. Ex. &
                  CGST, New Delhi (Tri. - Del.) ..............................  258
               — of confiscation and penalties under Customs Act, 1962 - Jurisdiction -
                  Weight of gold bar so confiscated certified at 2566.05 grams of 24 carat
                  gold of foreign origin and valued at ` 77,87,962 - Order under Section 122
                  of Customs Act, 1962 having been passed by Additional Commissioner of
                  Customs under Chapter XIV ibid, said authority would fall within  the
                  definition of “Principal Commissioner” in Section 2(8) ibid and as such
                  order passed by Additional Commissioner of Customs cannot be faulted
                  — Odiyanda Ayyappa Muddaiah v. Commissioner of Cus., Mangalore (Kar.)..........  159
               — proceedings already going on, writ jurisdiction not exercised - See under
                  WRIT JURISDICTION  ...............................  190
               Advance authorisation  for gold import, scope of DGFT Public Notice No.
                  35/2015-20, dated 26-9-2019 - See under EXIM  .................  151
               Advance authorisation licence for SEZ supplies, scope of proof of export in
                  absence of Bill of Export for redemption of licence - See under EXIM  .....  205
               Advance Licence used for import of fuel, cost of fuel not to be taken in to
                  account while fixing DEPB rates - See under EXIM  ...............  229
               Amount deposited during investigation is a part of pre-deposit for purpose
                  of refund  on going  appeal in assessee’s favour  -  See under  PRE-
                  DEPOSIT ......................................  250
               Anti-dumping - Appeal to Appellate Tribunal - Determination of individual
                  dumping  margin -  Anti-dumping duty imposed on subject goods
                  originating in or exported from China PR - Applicants not having
                  exported the  goods during the period of investigation, New Shipper
                  Review initiated by Designated Authority - However, individual margin
                  of dumping  not granted - Appellants  subjected to anti-dumping  duty
                  under the residual category (Serial Nos. 9, 10) in the Table of Notification
                  No. 45/2017-Cus. (ADD) - Designated Authority having not  made any
                  recommendation for imposition of  any definitive individual dumping
                  margin for the three Appellants, appeals maintainable under Section
                  9C(1) of Customs Tariff Act, 1975 against the final findings of Designated
                  Authority refusing to impose anti-dumping duty - Rule 22 of Customs
                  Tariff (Identification, Assessment and Collection of Anti-dumping Duty
                  on Dumped Articles and for Determination of Injury) Rules, 1995 — H.K.
                  Trade Wind Trading Ltd. v. Designated Authority, DGAD & Allied Duties (Tri. - Del.) .....  241
               — Provisional assessment  - Appellant’s request for individual dumping
                  margin not granted and levy of duty as  provided  in Notification No.
                  45/2017-Cus. (ADD), continued - Consequently, Central Government not
                  required to issue a notification for levy of retrospective duty — H.K. Trade
                  Wind Trading Ltd. v. Designated Authority, DGAD & Allied Duties Designated (Tri. - Del.) ...  241
               Appeal to Appellate Tribunal  - Appealable order - Provisional release of
                  seized goods - Order cannot be issued mechanically but many factors to
                  be considered such as nature of goods, seriousness of offence, whether
                  goods being imported are prohibited, etc. - Order not to be based on any
                  policy rather on settled principles of law - Any such order passed having
                  civil consequences - Order  by adjudicating authority not in exercise of
                  administrative powers but quasi-judicial powers -  Order passed by
                  Adjudicating   Authority   under   Section   110A   of   Customs  Act,  1962

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