Page 16 - ELT_15th July 2020_Vol 373_Part 2

xiv EXCISE LAW TIMES [ Vol. 373
Act, 1962 - Imposition of the penalties on appellant No. 1 under Section
114AA of Customs Act, 1962 justified — Bird Retail Pvt. Ltd. v. Commissioner of
Customs (Import), New Delhi (Tri. - Del.) .......................... 267
Co-noticee cannot avoid adjudication on main noticee settling his case only -
See under SETTLEMENT OF CASE ........................ 258
CONSTITUTION OF INDIA :
— Article 14 - See under IMPORT ........................... 167
— Article 226 - See under WRIT JURISDICTION ............... 145, 190
Costs and service incurred on his own account by importer not includible in
value of imported goods - See under VALUATION (CUSTOMS) ........ 250
Country of origin misdeclaration on import of Bitumen, penalty not
imposable - See under IMPORT .......................... 280
COVID-19 relaxations in bail matters not ground to release accused of gold
smuggling on bail - See under BAIL ........................ 188
Criminal Rules of Practice and Circular Orders, 1958 - See under BAIL ..... 162
Cross-examination cannot be claimed as a matter of right or as statutory
mandate - See under ADJUDICATION ...................... 258
Customs complaint of obstruction in investigations, scope of summons
under Section 108 of Customs Act - See under SUMMONS ........... 145
CUSTOMS ACT, 1962 :
— Chapter XIV - See under ADJUDICATION .................... 159
— Section 2(8) - See under ADJUDICATION ..................... 159
— Section 2(34) - See under ADJUDICATION .................... 258
— Section 11H(e) - See under SEIZURE........................ 209
— Section 14 - See under VALUATION (CUSTOMS) ............. 250, 286
— Section 27 - See under INTEREST ......................... 223
— Section 28 - See under VALUATION (CUSTOMS) ................ 286
— Section 28(4) - See under DEMAND AND INTEREST .............. 267
— Section 28AA - See under DEMAND AND INTEREST.............. 267
— Section 47 - See under INTEREST ......................... 223
— Section 61(2) - See under INTEREST ........................ 223
— Section 108 - See under SMUGGLING ....................... 159
— See also under SUMMONS ........................ 145
— Section 110(1A) - See under SEIZURE ....................... 209
— Section 110A(1)(a) - See under APPEAL TO APPELLATE TRIBUNAL ..... 233
— Section 111 - See under CONFISCATION AND PENALTY ........... 286
— Section 111(d) - See under IMPORT ........................ 280
— Section 111(m) - See under CONFISCATION AND PENALTY ......... 267
— See also under IMPORT .......................... 280
— Section 112 - See under SMUGGLING ....................... 159
— Section 112(a) - See under IMPORT ........................ 280
— Section 112B - See under PENALTY ........................ 258
— Section 114 - See under CONFISCATION AND PENALTY ........... 286
— Section 114A - See under PENALTY ........................ 267
EXCISE LAW TIMES  15th July 2020  16