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xii EXCISE LAW TIMES [ Vol. 373
Countervailing Duty (CVD) refund not admissible on failure to fulfill
export obligation under advance authorization - See under EXIM ....... 550
CUSTOMS ACT, 1962 :
— Section 1 - See under PENALTY .......................... 554
— Section 2(8) - See under PENALTY ......................... 514
— Section 2(27) - See under PENALTY ........................ 554
— Section 2(33) - See under CONFISCATION .................... 570
— Section 11 - See under CONFISCATION ..................... 570
— Section 14 - See under VALUATION (CUSTOMS) ................ 530
— Section 25 - See under EXIM POLICY ....................... 470
— Section 27 - See under INTEREST ......................... 512
— Section 27A - See under INTEREST ........................ 463
— Section 27B - See under INTEREST ........................ 463
— Section 108 - See under PENALTY ......................... 570
— Section 110A - See under SEIZED GOLD ..................... 451
— See also under SEIZURE .......................... 518
— Section 111 - See under CONFISCATION .................. 553, 570
— See also under REDEMPTION FINE ................... 558
— Section 111(m) - See under CONFISCATION AND PENALTY ......... 530
— Section 112 - See under CONFISCATION, .................... 553
— See also under REDEMPTION FINE ................... 558
— Section 112(a) - See under PENALTY ...................... 554
— Section 112(ii) - See under REDEMPTION FINE AND PENALTY ....... 473
— Section 113(d) - See under CONFISCATION ................... 570
— Section 113(e) - See under CONFISCATION ................... 570
— Section 113(h) - See under CONFISCATION ................... 570
— Section 113(i) - See under CONFISCATION .................... 570
— Section 114 - See under PENALTY ......................... 570
— Section 114(i) - See under FOREIGN EXCHANGE MANAGEMENT ACT ... 570
— Section 122 - See under PENALTY ......................... 514
— Section 123(2) - See under SETTLEMENT APPLICATION ............ 496
— Section 125 - See under REDEMPTION FINE ................... 558
— See also under REDEMPTION FINE AND PENALTY ........ 473
— Section 127B - See under SETTLEMENT APPLICATION ............ 496
— Section 129B - See under RECTIFICATION OF MISTAKE ............ 529
— Section 130 - See under APPEAL TO HIGH COURT ............... 479
CUSTOMS, CENTRAL EXCISE DUTIES AND SERVICE TAX
DRAWBACK RULES, 1995 :
— Rule 16 - See under DEMAND/RECOVERY ................... 564
CUSTOMS NOTIFICATIONS :
— Notification No. 31/99-Cus. (N.T.) - See under DEMAND/RECOVERY .... 564
— Notification No. 36/2001-Cus. (N.T.) - See under INTEREST .......... 463

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