Page 22 - ELT_15th August 2020_Vol 373_Part 4

xx EXCISE LAW TIMES [ Vol. 373
unsubstantiated - Role of Virender Verma cannot be undermined in
Hawala racket - Abetment to smuggling of impugned forex established -
Accused liable for penalty under Section 114 of Customs Act, 1962 — In
Re : Virender Verma (G.O.I.) ............................... 570
Presumption that a director is in-charge of company, a rebuttable
presumption - See under OFFENCE ........................ 433
Preventive detention set aside on delay in arrest of detenu - See under
DETENTION .................................... 493
Provisional release of export goods, permissibility - See under SEIZURE ..... 518
— of seized Gold, scope of interference by High Court - See under SEIZED
GOLD ........................................ 451
Quantum of penalty on first time offender of smuggling of gold chains - See
under REDEMPTION FINE AND PENALTY ................... 473
— of Redemption Fine and penalty in gold chains smuggling by first time
offender - See under REDEMPTION FINE AND PENALTY .......... 473
Rebate - Exports - Duty paid on inputs used in manufacture of export goods
- Partial sanction of rebate claim in terms of C.B.E. & C. Circular No.
129/40/95-CX., dated 29-5-1995 - HELD : Notification No. 21/2004-C.E.
(N.T.) nowhere specifies that entire quantum of duty paid inputs ought
to be physically contained in export goods to be eligible for rebate - As
per impugned notification, material should be used in manufacture or
processing of export goods and waste should be cleared on payment of
duty - Reliance of adjudicating authority on C.B.E. & C. Circular No.
129/40/95-CX., dated 29-5-1995 pertaining to erstwhile Central Excise
Rules, 1944 farfetched - Circular pertains to Notification No. 42/94-C.E.
(N.T.) and cannot be made applicable to impugned notification issued
under Central Excise Rules, 2002 - Orders-in-Appeal set aside - Rule 18 of
Central Excise Rules, 2002 — In Re : Shivagrico Implements Ltd. (G.O.I.) ........ 566
— in cash attempted to be availed at higher rate by misclassification of
goods, penalty imposable - See under PENALTY ................ 568
Rebuttable presumption - Presumption that a director is in-charge of
company, a rebuttable presumption - See under OFFENCE ........... 433
Rectification of Mistake - Error Apparent on record - Five different Bills of
Entry were involved in decision rendered by Tribunal dismissing
Revenue’s single appeal on the ground of monetary limitation - Revenue
ought to have filed five appeals against one - Since amount of demand in
each Bill of Entry was much less than value limit prescribed for filing
appeal to Tribunal, dismissal of appeal is in order - There being no error
apparent, ROM application not sustainable - Section 129B of Customs
Act, 1962 — Commissioner of Customs (Prev.), Lucknow v. Sandeep Agarwal (Tri. - All.) ... 529
Redemption option of confiscated foreign currency procured
unauthorizedly and concealed by outgoing passenger not sustainable -
See under CONFISCATION ............................ 570
Redemption fine and penalty - Quantum of - Attempt to smuggle 32 gold
chains weighing 177 grams - First-time offender - Petitioner seeking
directions to set aside redemption fine of ` 1,55,000 and penalty of
` 19,000 - HELD : Customs duty sought to be evaded amounting to only
` 39,598 - Imported gold chains, not prohibited item - Petitioner
attempted to smuggle gold chains and/or acted as accessory for another
person - However, benefit of Notification No. 31/2003-Cus., extended
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