CENEX UPDATE - 08.05.2020

CX - Interest - wordings used u/s 11AB clarify that liability to pay interest is linked to delayed payment of duty as determined u/s 11A of CEA 1944: CESTAT

- Rule 3(7) of CCR comes into operation only if benefit has been availed under Sr. no. 2 of 23/2003-CX - No authority produced where it is held that Rule applies to all clearances under said notification: CESTAT ST - Transportation of rice exempted by 25/2012-ST - since levy never applied, time limit u/s 11B of CEA, 1944 for refund of tax paid does not apply: CESTAT

- Activity of providing modems along with Online Information and Database Access Service, is deemed sale as per Article 366(29A) & is exclusive from service: CESTAT Cus - Inadvertent error of not ticking YES on online portal when availing MEIS benefit, per se is insufficient reason to reject request to amend shipping bills: HC

- Since Televisions are not notified u/s 123 of the Customs Act, burden is on Revenue to prove that these are smuggled: CESTAT