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Customs Notifications (Contd.)
— Notification No. 31/2003-Cus. - See under REDEMPTION FINE AND
PENALTY ...................................... 473
— Notification No. 96/2009-Cus. - See under EXPORT REBATE ......... 562
CUSTOMS VALUATION (DETERMINATION OF VALUE OF
IMPORTED GOODS) RULES, 2007 :
— Rule 10(1)(e) - See under VALUATION (CUSTOMS) .............. 530
Deemed Exports - Refund of TED admissible notwithstanding option of
availing exemption - See under EXIM POLICY ................. 470
— supply by DTA unit to EOU on payment of duty, drawback not
admissible to EOU - See under DEMAND/RECOVERY ............ 564
Deficiency in export document done deliberately to avail higher cash
rebate, penalty imposable - See under PENALTY ................ 568
Delay in arrest of detenu, preventive detention set aside - See under
DETENTION .................................... 493
Delayed refund of differential duty remitted under protest, interest payable
to assessee - See under INTEREST ........................ 463
— relevant date for reckoning interest - See under INTEREST ........... 512
DEMAND :
— confirmation under two heads not sustainable - See under
CONFISCATION AND PENALTY ........................ 530
— Recovery - Drawback - 100% Export Oriented Unit, Admissibility to -
Payment of Excise duty on “Bulk Tea” supplied to assessee by
manufacturer - HELD : As per provision of Import-export policy goods
supplied by DTA unit to 100% Export Oriented Unit are termed as
‘deemed export’ - Excise duty paid by bulk tea manufacturer and
supplied to 100% EOU treating same as ‘deemed export’ - Therefore,
assessee by no stretch of imagination being 100% EOU may claim
drawback on export goods since drawback not admissible to 100% EOU
in terms of General Notes 2(c) of C.B.E. & C. Notification No. 31/99-Cus.
(N.T.) - Commissioner (Appeals) findings that 100% EOU eligible for
drawback in terms of D.G.F.T. Notification No. 39 (RE-1)/1997-2002,
dated 22-11-2001 erroneous and set aside - Rule 16 of Customs, Central
Excise Duties and Service Tax Drawback Rules, 1995 — In Re : Narendra Tea
Company Pvt. Ltd. (G.O.I.) ................................ 564
Departmental appeal before Tribunal, maintainability on account of
Monetary limit - See under APPEAL TO APPELLATE TRIBUNAL ...... 504
Detention - Preventive detention - Delay in arrest of detenu - Order of
detention passed on 21-2-2019 and detenu arrested on 10-8-2019 - After
issuance of order of preventive detention, detenu required to be arrested
forthwith - On failure, procedure under Section 7 of Conservation of
Foreign Exchange and Prevention of Smuggling Activities Act, 1974 to be
complied with - No publication or proclamation by State - Failure to
comply with provisions of Section 7 ibid further detention of detenu
illegal - Sections 3(1)(ii) and 7 of Conservation of Foreign Exchange and
Prevention of Smuggling Activities Act, 1974 — Misiriya v. Government of
Karnataka (Kar.) .................................... 493
Detenu’s arrest delayed, preventive detention set aside - See under
DETENTION .................................... 493
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