Page 3 - ELT_1st August 2020_Vol 373_Part 3

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 Tribunal not to reduce penalty by a non-speaking order — Bom. H.C. . 383
 Provisionally assessed Bills of Entry also valid document for availing
Cenvat credit.................................. 402
 Area Based Exemption in J&K — Refund/Self-credit of Education Cess
(EC) and Higher Education Cess (HEC) whether permissible? . . A93, 420
 Erroneous classification done earlier is not a bar for Department to
make correct re-classification subsequently ................ 423
 Faceless assessment will upgrade Customs ................. A99
 Power Tillers and its components — Import policy revised from ‘Free’
to ‘Restricted’ ................................. E74
 Brand rate of Drawback, element of NCCD required to be factored
— Guj. H.C. .................................. 353
 Export obligation not discharged under EPCG, interest chargeable —
Mad. H.C. ................................... 368
 Seizure of imported goods by Customs Authorities for recovery of
Service Tax arrear at the request of Service Tax Department, whether
can be termed as a seizure under Section 110 of Customs Act, 1962? . A96
 DGTR for one more year of safeguard duty on solar cells ......... A98
 Review of Customs exemptions, laws : C.B.I. & C. invites suggestions
from stakeholders .............................. A101
 Refund — No unjust enrichment of excess duty paid on goods
captively consumed — Raj. H.C. ...................... 290
 Refund of duty wrongly paid on exempted goods, admissible — P&H
High Court .................................. 298
 Withdrawal of exemption and its subsequent reinstitution, effect of —
Mad. H.C. ................................... 300
 Suspension of CHA licence, confirmation when sustainable ........ 323
 Customs Broker — Oral examination for upgradation from “H” card
holder to “G” card holder set aside — Mad. H.C. ............ 380
 Demand — Extended period not invocable on importer having bona
fide belief on exemption admissibility in view of earlier decision of
Tribunal .................................... 385
 Advance Ruling under Customs Act, 1962 .................. A75
 Export firms duped of crores in online fraud ............... A101
 Government asks BIS to Prescribe Mandatory Standards for Imported
Goods ...................................... A97
EXCISE LAW TIMES  1st August 2020  3