Page 11 - ELT_1st August 2020_Vol 373_Part 3

2020 ] INDEX - 1st August, 2020 ix
ITC Ltd. v. Norasia Container Lines Ltd. (S.C.) ................... 289
K. Dhandapani & Co. Ltd. v. D.G.F.T., New Delhi (Mad.) ............ 368
Macleods Pharmaceuticals Ltd. v. Union of India (Bom.) ............. 294
Nayara Energy Ltd.; See Commissioner v. Nayara Energy Ltd. (Guj.) ...... 353
Omprakash Parasrampuria; See Commissioner v. Omprakash
Parasrampuria (Bom.) ............................... 383
P.G. Electroplast Ltd. v. Principal Commissioner of Customs, Noida (Tri. -
All.) ......................................... 415
Shabeer Ahmed Sayeed v. Pr. Commr. of Cus. (Preventive), Tiruchirapalli
(Mad.) ........................................ 380
Sony Pictures Networks India Pvt. Ltd. v. Union of India (Ker.) ......... 320
Sun Pharma Laboratories Ltd. v. Commissioner of Central Excise & Service
Tax, Jammu & Kashmir (Tri. - Chan.) ....................... 420
Syed Jameel Uddin; See Commissioner v. Syed Jameel Uddin (Telangana) ... 317
3M India Ltd. v. Commissioner of Customs, Bangalore-I (Tri. - Bang.) ...... 385
Vodafone Essar Gujarat Ltd.; See Commissioner v. Vodafone Essar Gujarat
Ltd. (Tri. - Mumbai) ................................ 421

SUBJECT INDEX

[CASE LAW : CUSTOMS, EXCISE & EXIM]

Animal feed - Definition in Entry No. 19 of Schedule-VII under Plant
Quarantine Order (Regulation of Import into India), 2003 - Vires of -
Term “animal feed” not defined in said order till its amendment in
December, 2017 wherein scope of animal feed expanded for it to be in
kibbled/broken/crushed conditions - Amendment not brought about in
public interest to protect bio-diversity or on the basis of any Pest Risk
Analysis being carried out or on any finding with regard to the earlier
imports having caused any threat to bio­security but based merely on
apprehensions voiced by Plant Quarantine Officers about end-use of the
said seeds - Schedule-VII ibid covers Animal Feed, import of which is
permissible on production of phytosanitary certificate of exporting
country or on inspection conducted by inspecting authority and
fumigation, thereby providing sufficient safeguards for import of animal
feed - Amendment, therefore, causes immense hardships to importers as
exporting countries do not export cotton grains in kibbled­crushed
seeds/pellets/dried cake form thereby placing unreasonable restrictions
on the import of cotton grains as animal feed which per se, are freely
importable under Foreign Trade Policy and Customs Act, 1962 -
Impugned Notification dated 27-12-2017 to the extent the same defines
“Animal Feed” as “kibbled­crushed seeds/pellet/dried cake form” is
arbitrary and is quashed and set aside — G.G. Herbals Pvt. Ltd. v. Union of India
(Guj.) ......................................... 337
Anti-dumping duty evasion by overvaluation of Colour TV Picture Tubes
not established, demand not sustainable - See under VALUATION
(CUSTOMS) ..................................... 415

EXCISE LAW TIMES  1st August 2020  11