CENEX UPDATE - 02.06.2020

CX - Interpretation of provision of SEZ Act, 2005 cannot be in direct violation of provisions of CEA, 1944 - Duty is payable only by manufacturer: HC

ST - 12/2005-ST - Rebate - Filing of declaration is a procedural requirement and the delay, if any, in filing the same cannot be used for denying the substantive benefit: CESTAT

Cus - Smuggling of Red Sanders wood - appellant charged with such offence voluntarily gave statements accepting role played as well as attempt to prevent investigation into such issue - hence, depositors cannot later claim that statements were not taken voluntarily: CESTAT