Page 8 - ELT_1st August 2020_Vol 373_Part 3

vi EXCISE LAW TIMES [ Vol. 373
Appellate Mechanism under Customs Act, 1962 — Vijay Shekhar Jha ....... A85

Court-room Highlights

Area Based Exemption in J&K — Refund/Self-credit of Education Cess (EC)
and Higher Education Cess (HEC) whether permissible? ........... A93
Assessment under Chewing Tobacco and unmanufactured Tobacco Packing
Machine (Capacity Determination and Collection of Duty) Rules, 2010,
scope of ...................................... A94
Confiscation and penalty imposed on imported aircraft engine kept in
Customs warehouse, whether valid? ...................... A96
Demand — Extended period of limitation when invocable ............ A92
Interest on delayed refund whether payable when application filed much
prior to date of final assessment of duty but granted within three months
of such finalization? ................................ A95
Optical Fiber Cable — Classification thereof whether under Heading 8544 or
9001 of Customs Tariff? .............................. A93
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
Tobacco — Re-classification of goods from Chewing Tobacco to Jarda
Scented Tobacco, whether sustainable? ..................... A94
Valuation (Customs) — Overvaluation on import of Colour TV Picture
Tubes to evade Anti-dumping Duty whether established? .......... A92

Tit-Bits News & Views

Government asks BIS to Prescribe Mandatory Standards for Imported Goods . A97
DGTR for one more year of safeguard duty on solar cells ............. A98
India for Customs Duty on CAD Files for 3D Printing .............. A98
Customs withholds transfer of officials probing Kerala gold case ........ A98
Faceless assessment will upgrade Customs .................... A99
Review of Customs exemptions, laws : CBIC invites suggestions from
stakeholders .................................... A101
Import curbs to be widened by March post BIS update .............. A101
Export firms duped of crores in online fraud .................... A101
List COVID work done by all Ministries : CIC to Health Ministry ........ A102

Departmental Clarifications Series T

GST & Customs Circulars and Public Notices
Drawback — All Industry Rates of Duty Drawback effective from 15-7-2020
— Amendments — M.F. (D.R.) Circular No. 33/2020-Cus., dated 15-7-2020 ... T33
Clearance of imported consignments of Livestock products, no Custom
sealed sample will be required/collected by AQCS for clearance under
EXCISE LAW TIMES  1st August 2020  8