Page 20 - ELT_15th July 2020_Vol 373_Part 2

xviii EXCISE LAW TIMES [ Vol. 373
Expert opinion - Technical opinion tendered by technically qualified person
- Contrary stand not to be taken in absence of any evidence to contradict
the finding of the technical expert — Bird Retail Pvt. Ltd. v. Commissioner of
Customs (Import), New Delhi (Tri. - Del.) .......................... 267
Export goods - Declared value cannot be rejected merely on the basis of
market enquiry - See under VALUATION (CUSTOMS) ............. 286
Fiber-optic cable and other submerged equipment to be laid on the sea bed,
wharfage charges leviable on vessel - See under DEMAND ........... 196
FOREIGN TRADE (DEVELOPMENT & REGULATION) ACT, 1992 :
— See under IMPORT ................................. 167
— Section 5 - See under EXIM ............................. 151
Foreign Trade Policy - See under IMPORT ...................... 280
Fuel import under Advance Licence, cost of fuel not to be taken in to account
while fixing DEPB rates - See under EXIM .................... 229
Generation of wrong export documents due to defect in inventory software,
confiscation and penalty not sustainable - See under CONFISCATION
AND PENALTY ................................... 286
Gold jewellery import under advance authorization, scope of DGFT Public
Notice No. 35/2015-20, dated 26-9-2019 - See under EXIM ........... 151
Gold skin - Goods not proved to be specified goods liable for confiscation
whereas entire seizure and adjudication proceedings initiated on a
presumption that Goat Skin is a notified item and place of search was a
notified area, attracting the jurisdiction of the Customs authority - See
under SEIZURE ................................... 209
Gold smuggling - Bail not granted notwithstanding relaxations granted on
account of Covid-19 - See under BAIL ....................... 188
— cases, power of Additional Commissioner to adjudicate - See under
ADJUDICATION .................................. 159
— Penalty imposable on gold - See under SMUGGLING .............. 159
Guidelines to regulate import of Poppy Seeds, validity thereof - See under
IMPORT ....................................... 167
Hearing opportunity given several times but not availed, natural justice not
violated by adjudicating authority in adjudicating case ex parte - See
under ADJUDICATION .............................. 258
Import - Misdeclaration of country of origin - Confiscation, redemption fine
and penalty - Bitumen shipments loaded in Iran imported through
Karwar Port but UAE declared as country of origin - Bitumen not
prohibited goods either under Customs Act, 1962 or Foreign Trade Policy
or any other law in force at time of importation of goods - Importer filing
bill of entry on basis of documents supplied to him by supplier based at
UAE - No document produced by Revenue on record to show
involvement of importer in any way in said misdeclaration - Preferential
rate of duty not claimed by importer - Sections 111(d) and 111(m) ibid not
applicable - No mala fide on part of assessee - Penalty not imposable
under Section 112(a) read with Section 114AA of Customs Act, 1962 -
Order set aside — Agarwal Industrial Corporation Ltd. v. Commr. of Cus., Mangalore
(Tri. - Bang.) ...................................... 280
— of poppy seeds - Regulations - First come first serve - Guidelines by
Central Bureau of Narcotics (CBN) to regulate import of poppy seeds
EXCISE LAW TIMES  15th July 2020  20