CENEX UPDATE – 10.06.2020

CX - 214/86-CE - When the Department has issued registration to supplier of raw material, duty cannot be demanded from job worker on the ground that supplier does not have a factory: CESTAT

ST - Discount offered on sale of vehicles by Indian company to holding company abroad, is adjustment of price of goods as per agreement between them & does not imply provision of any service - demand raised under BAS is not tenable: CESTAT

Cus - Public notice No. 35/2015-2020 dated 26th September, 2019 has, in effect, amended Foreign Trade Policy, in excess of power and jurisdiction of DGFT - same is illegal, hence quashed and set aside: HC