Page 23 - ELT_15th July 2020_Vol 373_Part 2

2020 ] INDEX - 15th July, 2020 xxi
Penalty (Contd.)
— imposable on deliberate misdeclaration of import goods to claim
exemption - See under CONFISCATION AND PENALTY ........... 267
— Improper import of goods - Main noticee already acknowledging guilt by
approaching Settlement Commission - Statements on record in
corroboration of documents sufficiently establishing that appellants
knowingly dealt with goods imported by main noticee in clandestine and
illegal manner, thereby making imported goods liable for confiscation -
Clear nexus between all co-noticees including appellant established
violation of Notification No. 20/2004-Cus. - No infirmity in order
imposing penalty - Section 112B of Customs Act, 1962 — A.V. Agro Products
Ltd. v. Commr. of Cus., C. Ex. & CGST, New Delhi (Tri. - Del.) ............... 258
— not sustainable on misdeclaration of country of origin on import of
Bitumen - See under IMPORT ........................... 280
Poppy seeds import, framing of Policy by Government - See under IMPORT . . 167
Pre-deposit - Amount deposited during investigation - Takes/Taken
character of pre-deposit ipso facto - On success in appeal, appellant shall
be entitled to refund of said deposit with interest - Section 129E of
Customs Act, 1962 — Indo Rubber and Plastic Works v. Commissioner of Customs, New
Delhi (Tri. - Del.) .................................... 250
Provisional assessment for anti-dumping duty when individual dumping
margin not granted by DA - See under ANTI-DUMPING ........... 241
Provisional release of seized goods, order is appealable - See under
APPEAL TO APPELLATE TRIBUNAL ...................... 233
Question of law, scope of exercising writ jurisdiction - See under WRIT
JURISDICTION ................................... 145
Reason to believe - Goods seized from petitioner’s godown and authorities
not having any ‘reason to believe’ that goods so seized were liable for
confiscation - See under SEIZURE......................... 209
Redemption of Advance Authorization licence for SEZ supplies, scope of
proof of export in absence of Bill of Export - See under EXIM ......... 205
REFUND/REFUND CLAIM :
— of interest paid on warehoused goods, limitation thereof - See under
INTEREST ...................................... 223
— of Terminal Excise Duty (TED) - Deemed export - Supplies to EOUs made
before 15-3-2013 without International Competitive Bidding - Refund of
duty claimed in terms of clause 8.3(c) of Foreign Trade Policy, 2009-13 as
it stood prior to 15-3-2013 - Subsequent amendment to existing regime
which exempted payment of TED altogether cannot be reason for
denying refund of payment already made - Respondents directed to
entertain the petitioner’s refund applications returned to it; the refund
applications shall be processed within eight weeks and interest shall be
payable for the past three years @ 9% per annum - Para 8.5 Foreign Trade
Policy, 2009-13 — Hindustan Tin Works Ltd. v. Union of India (Del.) ........... 217
Regulations for import of Poppy Seeds, validity thereof - See under
IMPORT ....................................... 167
Relevant date for computation of limitation for filing appeal in case of
rejection of application for amendment of Bill of Entry - See under
APPEAL TO COMMISSIONER (APPEALS) ................... 257
EXCISE LAW TIMES  15th July 2020  23