Page 16 - ELT_1st September 2020_Vol 373_Part 5

xiv EXCISE LAW TIMES [ Vol. 373
sovereign functions of search, seizure and investigation, cannot lead to
transference of liability to pay demurrage, to Customs Authorities -
Customs Authorities cannot be directed to pay or remit godown and
demurrage charges — Mate (India) Pvt. Ltd. v. Commr. of Cus., Inland Container
Depot (Del.) ....................................... 666
Departmental adjudication proceedings under Customs Act, 1962 cannot
solely be based on inculpatory statements of witnesses and noticee alone
- See under ADJUDICATION ........................... 649
DEPB scrips used to pay SAD, exemption and consequent refund admissible
- See under REFUND/REFUND CLAIM ..................... 714
Detention Certificate for waiver of Demurrage, scope of - See under
DEMURRAGE .................................... 631
— Issuance of - Circumstances noted in Delhi High Court’s decision in Trip
Communication [2014 (302) E.L.T. 321 (Del.)] found to be attracted -
Hence, Customs was justified in denying Detention Certificate to
importer — Qatar Airways v. Commissioner of Customs (Air), Chennai (Mad.) ........ 631
— scope of - See under WORDS AND PHRASES .................. 631
Detention charges, scope of levy - See under WORDS AND PHRASES ...... 631
D.G.F.T., New Delhi, Trade Notice No. 6/2018, dated 8-5-2017 - See under
EXIM ......................................... 581
Digital inkjet printer, classification of - See under PRINTER ............ 718
Directors of company’s appeal before Tribunal cannot be dismissed for
failure of company to make pre-deposit - See under APPEAL TO
APPELLATE TRIBUNAL .............................. 689
Dispensation of pre-deposit - See under STAY ................... 690
Dredger - Ocean going vessels/ship or machinery - On taking into
consideration common parlance definition and definition of ship as
defined in Merchant Shipping Act, 1958, dredges to be construed as ship
- Dredges registered as a ship under said Act recognized by Income Tax
Department as a ship - Statutory authorities under different enactments
have consistently held that ‘dredger’ are to be considered as “ocean going
vessels” - Dredges are ocean going vessels i.e., ship and not machinery -
Entry 52 of 1st Schedule to Karnataka Tax on Entry of Goods Act, 1979 —
State of Karnataka v. Dredging Corporation of India Ltd. (Kar.) ................ 662
Duty Free Credit Entitlement Scheme (DFCES) for Status Holders, blatant
misuse thereof - See under EXIM ......................... 581
Enhancement of transaction value of PVC Laminated sheets imported from
Thailand on basis of value of imports from China, not sustainable - See
under VALUATION (CUSTOMS) ......................... 709
Equality not there in violation of law - See under EXIM ............... 581
Evidence - Cross-examination - Request for cross-examination of officers,
denial of - Petitioner submitting statements of petitioner’s proprietor, his
brother and 2 employees of CHA’s of petitioner obtained under coercion
and threat - HELD : Certain statements of petitioners seems to indicate
admissions regarding undervaluation and cash transactions in past to
evade Customs duty - Also, several documents recovered during course
of investigation which form basis of proposals in show cause notice -
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