Page 24 - ELT_1st September 2020_Vol 373_Part 5

xxii EXCISE LAW TIMES [ Vol. 373
Stayed orders - Precedent value thereof - See under PRECEDENT ......... 714
Stay/Waiver of pre-deposit - Appeal to Appellate Tribunal - Requirement
for assessee to deposit 7.5% of confirmed dues - Deposit to be in cash -
Attachment of disputed premises cannot be considered as deposit - On
facts assessee having no finance to deposit said amount in question and
requesting appeal to be disposed of is not maintainable for non-
compliance of Section 35F of Central Excise Act, 1944 — Raghvendra Mishra
v. Commissioner of Central Excise, Lucknow (Tri. - All.) ................... 690
Summons - Proceedings under Section 108 of Customs Act, 1962 quasi-
judicial in nature - Person issuing summons to satisfy qualitative
ingredients as prescribed in said Section - Refusal by petitioners to show
passport while passing through green channels - Customs Authority free
to inquire into any violation of Act - However, Additional Commissioner
who issued summons to petitioners not inquiry officer - No opinion
formed by him regarding attendance of petitioners - Petitioner were
directed to appear before another Additional Commissioner who was
also not inquiry officer - When a statute provides that the power under
Section 108 ibid must be exercised in a certain manner, then such power
has to be wielded in the same manner and none other - Summons issued
to petitioners to be quashed — Menka Gambhir v. Union of India (Cal.) ........ 604
Timeline for completion of proceedings not adhered to, revocation of
Customs Broker licence not sustainable - See under CUSTOMS
BROKER’S LICENSE ................................ 677
— not complied with, revocation of Customs Broker Licence not sustainable
- See under CUSTOMS BROKER’S LICENSE ................... 677
Transaction value of PVC Laminated sheets imported from Thailand
enhanced on basis of value of imports from China, enhancement not
sustainable - See under VALUATION (CUSTOMS) ............... 709
Transshipment of import cargo to another port, denial by Customs without
reason not sustainable - See under DEMURRAGE ................ 631
Undervaluation - Port load document is not proper evidence of
undervaluation - See under VALUATION (CUSTOMS) ............. 681
Undue hardship - See under STAY .......................... 579
VALUATION (CUSTOMS) :
— Spares of branded automobiles - Undervaluation, evidence of -
Enhancement of value of goods on the basis of Port Load Document -
HELD : Goods found to be branded however, information relating to
brand of goods, totally missing in adjudication order - Also, assessee’s
objection to admissibility of load port documents as evidence for
initiating any proceedings, valid - Department failed to establish as to
how information about load port document procured, therefore
information stated in show cause notices obtained from exporting
country not reliable as evidence - No other evidence relied on in show
cause notice for alleging undervaluation, therefore, undervaluation not
established - Impugned order set aside - Revenue directed to assess Bills
of Entry on the basis of value declared in Bills of Entry - Assessee entitled
to for exemption from any rent or demurrage in terms of Handling of
Cargo in Customs Area Regulation, 2009 - Section 14 of Customs Act,
1962 — Auto Creaters v. Commissioner of Customs, Chennai (Tri. - Chennai) ......... 681
EXCISE LAW TIMES  1st September 2020  24