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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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