Page 11 - ELT_1st September 2020_Vol 373_Part 5

2020 ] INDEX - 1st September, 2020 ix
CESTAT - Cryptic order of CESTAT, Kolkata not dealing with every aspect
of that ought to be gone into in deciding the statutory appeal both on
facts and on law - CESTAT order set aside and case remand to CESTAT -
See under ORDER ................................. 578
Classification of Closed Circuit Television (CCTV) camera - See under
DEMAND ...................................... 698
— of digital inkjet printer - See under PRINTER ................... 718
— of finished leather - See under LEATHER ..................... 713
Closed Circuit Television (CCTV) camera, classification and exemption
admissibility - See under DEMAND ....................... 698
Co-accused in gold smuggling, penalty imposable as his role in offence fully
established - See under PENALTY ........................ 705
CODE OF CRIMINAL PROCEDURE, 1973 :
— Section 155 - See under INQUIRY ......................... 604
— Section 161 - See under INQUIRY ......................... 604
Concessional duty - Exports of 100% Organic Cotton Yarn on concessional
duty payment, rebate cannot be denied on ground that goods were
exempt under another notification - See under REBATE ............ 594
Confiscation and penalty - Illegal import of hazardous wastes - Importer
ordering zinc scrap but lead scrap sent by supplier - Rule 17(2) of
Hazardous Wastes (Management, Handling and Transboundary
Movement) Rules, 2008 providing for re-export of goods in case same
stands illegally imported into India - Without going into facts as to
whether such import was intentional or by mistake, goods allowed to be
re-exported - Direction to authorities to allow re-export of goods -
Importer not able to show any evidence that lead scrap was sent due to
mistake on part of supplier - Penalty on importer sustained but reduced
as duty only to extent of ` 81,000 - Imposition of separate penalty on
proprietor of importer set aside as proprietor and proprietary concern are
to be considered as one and same - Absence of evidence to reflect any
knowledge upon Customs House Agent, Freight Forwarding Agent and
G. Card Holder - Penalty imposed on them set aside - Sections 111 and
112 of Customs Act, 1962 — Ruby Impex v. Commissioner of Customs, Ghaziabad
(Tri. - All.) ....................................... 674
— Imported LED panel lights drivers - Absolute confiscation - Error in
description of BIS number on imported drivers - HELD : I.S. No. of LED
panel embossed on driver - Impugned case, not a case where I.S. No. of
entirely different product endorsed - Driver to be part of LED panel
lights and lights cannot be used without corresponding driver - Merit in
clarification given by manufacturers that error committed while
embossing I.S. No. on drivers - Confiscation of driver alone cannot
sustain - Order passed by authority below therefore set aside - Also,
penalty of ` 1,00,000/- set aside - Impugned order modified - Sections
111 and 112 of Customs Act, 1962 — Care Intra Exim v. Commissioner of Customs,
Chennai (Tri. - Chennai) ................................. 685
— of exported goods - Misdeclaration and misclassification of exported
goods, allegation of - Revenue claiming issuance of duplicate set of
invoices one for Customs and other for overseas customers giving
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