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F Where assessee availing Modvat credit twice on invoice of same date which amounts to wilful mistake or suppression of fact, show-cause notice issued after four years not barred by limitation : Commissioner of Central Excise v. Pooja Ferro Alloys Ltd. . . 325
F An adjudication made after death, but against deceased, in law, cannot be enforced against estate left by him in hands of heirs and legal representatives : Bhuwan Chandra Tiwari v. Commissioner of Central Excise and Service Tax . . . 330
F When appeal is found not maintainable before Tribunal, Tribunal cannot order its transfer before competent authority : Commissioner of Customs (Preventive) v. Palvi Power Tech Sales P. Ltd. . . . 332
F An exporter would be entitled to file rebate claim only upon export of goods, mere clearance from factory premises not sufficient : Welspun Corp. Ltd. v. Union of India . . . 338
F Where payment of duty inadvertently made for second time on same clearances, second deposit not amounting to deposit of excise duty and cannot be retained or withheld by Department : Swastik Sanitarywares Ltd. v. Union of India . . . 352
F Where application seeking refund filed beyond period of limitation, refund cannot be granted merely because incidence of duty not passed on to consumer : Zircon Plastic P. Ltd. v. Union of India . . . 361
F Where application seeking refund filed beyond time prescribed and delay not due to reasons attributable to Department, rejection of refund claim proper : Pacific Exports v. Union of India . . . 364
F Where valuation of goods supplied by assessee is matter pertaining to interpretation of rules, not a case for imposition of penalty : Hyva (India) P. Ltd. v. Commissioner of Central Excise . . . 291
F Where consumables in vessel cease to be imported goods and acquire nature of smuggled goods brought into India without following formalities and payment of duty, they cease to enjoy benefit of exemption and liability to import duty arises : Gujarat Adani Port Ltd. v. Commissioner of Customs . . . 304
F Order imposing redemption fine and confiscation of vessel without notice to owner of vessel, to be set aside as bad in law : Gujarat Adani Port Ltd. v. Commissioner of Customs . . . 304
F Where charterer responsible for bringing diesel into India, transferring into barge and thereafter utilising it without payment of duty, chaterer active partner in evasion of duty : Gujarat Adani Port Ltd. v. Commissioner of Customs . . . 304
F Where no proof of deliberate abetting by customs house agent regarding filing of bills of entry in respect of bunkers/diesel, customs house agent entitled to benefit of doubt : Gujarat Adani Port Ltd. v. Commissioner of Customs . . . 304
F Unless employees, masters, seamen shown as partners in crime and benefitting therefrom, penalty cannot be imposed on them : Gujarat Adani Port Ltd. v. Commissioner of Customs . . . 304
STATUTES AND NOTIFICATIONS |
F Rules :
Export of Raw Meat (Chilled/Frozen) (Quality Control and Inspection) Amendment Rules, 2012 . . . 53
F Notifications :
F Customs Act, 1962 :
Notification under section 14 :
Exchange rate of foreign currency for import/export of goods with effect from 5th April, 2013 . . . 51
Notification under section 25(1) :
Exemption to specific goods imported from Japan . . . 58
F Customs Tariff Act, 1975 :
Notification under section 9A(1) and (5) :
Anti-dumping duty on import of barium carbonate from China : Amendments . . . 80
F Export (Quality Control and Inspection) Act, 1963 :
Notification under section 7 :
Rescinded . . . 53
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