Page 19 - ELT_1st September 2020_Vol 373_Part 5

2020 ] INDEX - 1st September, 2020 xvii
Hazardous wastes imported illegaly, re-export thereof allowed and penalty
reduced on importer - See under CONFISCATION AND PENALTY ..... 674
HAZARDOUS WASTES (MANAGEMENT, HANDLING AND
TRANSBOUNDARY MOVEMENT) RULES, 2008 :
— Rule 17(2) - See under CONFISCATION AND PENALTY ........... 674
Illegal import of hazardous wastes, re-export thereof allowed and penalty
reduced on importer - See under CONFISCATION AND PENALTY ..... 674
Import of gold granules from Indonesia, authorities directed to finalize
provisional assessment as retroactive verification of Country of origin
already completed - See under PROVISIONAL ASSESSMENT ........ 670
Importer - Shipper’s claim as importer - Sustainability when Bill of Entry
already filed by importer on paper - Petitioner shipper of uncleared cargo
of steel pipes pleading that consequent to amendment in definition of
importer w.e.f. 31-3-2017, he be allowed to claim goods by filing fresh
Bills of Entry and that Customs Department be directed to ask custodian
to waive demurrage - HELD : While undoubtedly after amendment
aforesaid, importer would include owner of title of goods but in this case
petitioner shipper cannot be replaced as importer because importer as
shown in shipping documents has already filed Bills of Entry - Further,
there is no demand by Customs department against petitioner to give
him cause to invoke claim of being an importer - Any alleged mischief by
importer is a matter of arbitration between two affected parties and
shipper is at liberty to launch appropriate proceedings for this - Further,
it is also not clear as to whether petitioner has launched any claim with
Insurance Company, it being a CIF consignment - Petitioner’s reliance on
Apex Court judgment in 2017 (348) E.L.T. 3 (S.C.), which was mainly
with regard to importer for purpose of demurrage, cannot be accepted at
this stage as this judgment was not agreed with by another Apex Court
judgment in 2018 (360) E.L.T. 3 (S.C.) and matter stands referred to
Larger Bench - In view of above petitioner’s claim not sustainable -
Sections 2(26) and 22 of Customs Act, 1962 - Article 226 of Constitution of
India — Vina One Steel Manufacturing Corporation v. Commr. of Cus., Cochin (Ker.) ..... 598
Industrial unit, newly included under (area based) notification by way of
amendment, date of commencement of benefit thereof - See under AREA
BASED EXEMPTION ............................... 625
Inkjet digital printer, classification of - See under PRINTER ............ 718
Inquiry - Allegation that some unknown police officers entered international
arrival hall of Kolkata Airport, and assisted writ petitioners to exit the
gate of Customs - Complaint against petitioners and unknown police
official in this regard filed with jurisdictional police station by Assistant
Commissioner of Customs - Order by Magistrate permitting the police
authorities to investigate into offence and investigation in progress -
Statements of several witnesses under Section 161 of Code of Criminal
Procedure, 1973 recorded and CCTV footage obtained from the airport
authorities - Police acted upon complaint from Customs by taking
magisterial approval under Section 155 ibid - Customs lost its jurisdiction
to inquire any further in respect of complaint and restrained from
making parallel inquiry — Menka Gambhir v. Union of India (Cal.) .......... 604
Interest - See under PENALTY ............................ 577
EXCISE LAW TIMES  1st September 2020  19