Page 6 - ELT_15th August 2020_Vol 373_Part 4

iv EXCISE LAW TIMES [ Vol. 373
Court-room Highlights

Assessment of imported goods — Rate of duty, whether applicable as on
date of filing Bill of Entry when duty enhanced same day by Notification
issued late in the evening in a case where goods had entered Indian
territory from Pakistan same day earlier? .................... A118
Assessment of imported goods — Rate of duty, whether applicable as on
date of filing Bill of Entry when duty enhanced same day by notification
issued late in the evening in a case where goods had entered Indian
territory from Pakistan same day earlier? .................... A120
Demand — SRGO (Straight Run Gas Oil) is not LDO for purpose of Excise
duty ........................................ A119
Valuation (Customs) — Enhancement of transaction value not sustainable
without evidence and sequential following of Customs Valuation Rules ... A121
Valuation (Customs) — Import of aluminium scrap — Rejection of
transaction value and enhancement merely on basis of NIDB data not
sustainable ..................................... A119

Tit-Bits News & Views

DGFT in ‘overhaul’ mode to address trade issues — Focus on building
capacities to accelerate exports .......................... A122
Colour TV imports back in restricted category — Move to boost local
manufacturing ................................... A123
Licences likely for furniture, toys & sports gear import — Bid to encourage
local production .................................. A124
Chabahar Port exports cargo to India, SE Asia — Notwithstanding COVID-
19 impact ...................................... A125
Safeguard Duty on solar cell till July, 2021 ..................... A126
Anti-dumping duty on 5 nations ........................... A126
Customs busts illegal Agarbatti import racket ................... A126
Duty on digital printing plates from China, 4 others ................ A126
IRS Officer shunted out of Delhi Customs for delaying clearance of
surveillance equipment ............................. A126
CVD on certain imports from Indonesia ...................... A127
Anti-dumping duty on Chinese PET Resin likely .................. A127
Departmental Clarifications Series T

GST & Customs Circulars and Public Notices
Turant Customs — All India rollout of Faceless Assessment — Delhi and
Mumbai Customs also included in 2nd Phase — M.F. (D.R.) Circular No.
34/2020-Cus., dated 30-7-2020 ............................ T53
Disposal of Ammonium Nitrate by Chennai Customs — Joint Commissioner of
Customs, Chennai-III, dated 6-8-2020 ........................ T55
Sunset review of Countervailing Duty Measures — Guidelines and
Procedure for filing applications — D.G.T.R. Trade Notice No. 4/2020, dated
24-7-2020 ....................................... T56
EXCISE LAW TIMES  15th August 2020  6