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of Chewing Tobacco and unmanufactured Tobacco Packing Machine
(Capacity Determination and Collection of Duty) Rules, 2010 — Dharampal
Premchand Ltd. v. Commissioner of Central Excise, Noida (Tri. - All.) ............. 423
Transactions between Developer and Co-Developer Unit of SEZ, scope of
exemption from Service Tax - See under SEZ .................. 300
Unjust enrichment not established as per CA certificate, refund admissible -
See under REFUND/REFUND CLAIM ..................... 298
— of excess duty paid on woollen yarn consumed captively not established,
refund admissible - See under REFUND/REFUND CLAIM .......... 290
Upgradation from “H” card holder to “G” card holder, conducting of oral
examination set aside - See under CUSTOMS BROKER ............. 380
VALUATION (CUSTOMS) :
— Evasion of Anti-dumping duty - Overvaluation on import of Colour TV
Picture Tubes - Evidence - Only evidence adduced by Revenue alleging
overvaluation to evade ADD on import of aforesaid goods from Malasiya
are Statement of persons including that of Director - There is no other
independent evidence to corroborate these Statements - Cross-
examination of persons whose Statement was relied in adjudication was
not allowed - Further, goods were assessed on import and cleared long
ago against which no appeal had been filed by Department - Therefore
assessment had become final re-opening of which not permissible -
Impugned order demanding Anti-dumping duty, not sustainable -
Section 28 of Customs Act, 1962 — P.G. Electroplast Ltd. v. Principal Commissioner
of Customs, Noida (Tri. - All.) .............................. 415
Vires of Entry No. 19 of Schedule-VII under Plant Quarantine Order
(Regulation of Import into India), 2003 - See under ANIMAL FEED ...... 337
Waste - Re-export of hazardous waste imported as waste paper - See under
RE-EXPORT ..................................... 289
Withdrawal of exemption and its subsequent reinstitution, effect of - See
under EXEMPTION ................................ 300
Woollen Yarn - Unjust enrichment of excess duty paid on woollen yarn
consumed captively not established, refund admissible - See under
REFUND/REFUND CLAIM ........................... 290
Writ Jurisdiction - Exercise of - Policy decision of Government - Once
sufficient material exists for bringing it within Article 14 of Constitution
of India, power of judicial review would not extend to determine the
correctness of such a policy decision or to indulge into the exercise of
finding out whether there could be more appropriate or better
alternatives - However, Writ Court having adequate power of judicial
review in policy matters if such action of Central Government to restrict
import of particular goods is arbitrary or irrational and not backed by
sound reasons - Article 226 of Constitution of India — G.G. Herbals Pvt. Ltd.
v. Union of India (Guj.) ................................. 337
Writ Petition against Show Cause Notice - Maintainability of - Interference
at show cause stage should be few and far between - Noticee ought to be
relegated to authority issuing notice to decide whatever objections
noticee might have had - However, in a given case, where High Court is
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