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2020 ] INDEX - 15th July, 2020 xxiii
payment of remuneration in his statement furnished before the Customs
officers under Section 108 of Customs Act, 1962 - Appellant never
retracted his statement and never contended that statement obtained
from him under threat or duress or coercion - Penalty imposed on
appellant upheld - Section 112 of Customs Act, 1962 — Odiyanda Ayyappa
Muddaiah v. Commissioner of Cus., Mangalore (Kar.) .................... 159
Statement made in nature of confession and Section 9D of Central Excise
Act, 1944/Section 138B of Customs Act, 1962 not applicable - See under
ADJUDICATION .................................. 258
Summons - Issuance of - In response to police complaint of noticee about
harassment, intimidation and threat, Customs only complained of
noticee’s obstruction under Section 133 of Customs Act, 1962 - Allegation
of illegal import of gold/other goods made about seven days later in
summons issued under Section 108 ibid - HELD : Prima facie, Customs
summons could not have covered contravention alleged by them, and
even if it was covered, summons should have recital of new allegation
against notice - Prima facie, only question before High Court was
whether summons under Section 108 ibid could have been issued in aid
of investigation by Customs of offence under Section 133 ibid - It was
substantial question of law to be decided by High Court — Rujira Naroola v.
Union of India (Cal.) ................................... 145
— Response to - Summons issued about 11 days after incident and
returnable 12 days after issuance - HELD : Summon was issued belatedly
and there was no urgency for noticee to answer it - Summons made
returnable by later date - Section 108 of Customs Act, 1962 — Rujira Naroola
v. Union of India (Cal.) ................................. 145
Suppression of facts absent, extended period of limitation not invocable -
See under DEMAND ................................ 193
Technical opinion tendered by technically qualified person, scope of - See
under EXPERT OPINION ............................. 267
Terminal Excise Duty (TED) refund admissible on supply to EOU under
ICB as it amounts to deemed export - See under REFUND/REFUND
CLAIM ....................................... 217
VALUATION (CUSTOMS) :
— Costs and service - Addition of all other payments actually made or to be
made as condition of sale of imported goods - Nothing in agreement that
fixed amount or fixed percentage of invoice value of imported goods
obliged to be spent by importer as a condition of sale or import -
Importer not obliged to incur any particular amount or percentage of
invoice value towards sales promotion/advertisement - Activity of
advertisement and sales promotion, a post-import activity incurred by
importer on its own account and not for discharge for any obligation of
seller under terms of sale - Parties not related to each other and importer
not obliged to give any account of expenditure incurred by it to seller
unless such expenditure incurred at seller’s instance under stipulation of
reimbursement - In accordance with Interpretative Note to Rule 3(b) in
Schedule of Customs Valuation (Determination of Value of Imported
Goods) Rules, 2007 activity undertaken by buyer on its own account,
even though by agreement, are not considered as direct payment, even
though they might be regarded as benefit to seller also - Demand by
including marketing expenses set aside - Section 14 of Customs Act, 1962
EXCISE LAW TIMES  15th July 2020  25