Page 8 - ELT_15th July 2020_Vol 373_Part 2

vi EXCISE LAW TIMES [ Vol. 373
Process of suspension of IEC number under Foreign Trade (Development
and Regulation) Act, 1992 — Vijay Shekhar Jha ................. A48

Legal Aid Answers to the Readers Problems

Education Cess and Higher Education Cess not leviable on imported goods . . A53
Import restrictions — Date of effect under EXIM .................. A53

Court-room Highlights

Anti-dumping duty — Compact Fluorescent Lamp (CFL) without Choke
classifiable under Tariff Item 8539 31 10 of CTA leviable to ADD under
Notification No. 138/2002-Cus. ......................... A59
Bail — Cancellation by High Court of bail granted by Sessions judge on the
ground of indefeasible right whether sustainable? ............... A55
Damages claim on Customs — Withholding re-export of goods allowed by
adjudicating authority leading to huge demurrage and goods becoming
obsolete — Notice issued by High Court to Customs Department for
damages claimed by assessee .......................... A56
Demurrage waiver for delay in clearance of import consignments at
ICDs/CFSs due to lockdown on account of COVID-19? ............ A58
EXIM — Secondhand digital multifunction print and copying machines,
import without authorization — Provisional release thereof ......... A56
Valuation (Customs) — Royalty charge and franchisee fees paid to the
foreign supplier whether includible in assessable value of the imported
goods? ....................................... A57

Tit-Bits News & Views

China Companies’ imports may stay stuck ..................... A60
99% businesses in India now in MSME category .................. A60
Undercover operation helps Customs strike contraband gold .......... A61
New process of MSME Registration takes off in the name of Udyam
Registration from 1st July, 2020 as planned earlier ............... A62
A new portal for Udyam Registration launched by the MSME Ministry ..... A62
Anti-dumping duty on phenol ............................ A63
Enhanced checks to delay courier imports ..................... A64
Government extends deadline for duty-free import of diamonds sent for
certification .................................... A64

EXCISE LAW TIMES  15th July 2020  8