CENEX UPDATE - 15.04.2020

CX - Provisional assessment is to be resorted to where duty demand is not quantified at time of clerance of goods - hence rejection of request for provisional assessment is unsustainable: CESTAT CX - Wrong reversal of amount in terms of rule 6(3A) of CCR in the CENVAT credit account would not amount to payment of duty to Government - s.11B not attracted: CESTAT ST - Technical know-how cannot be treated as IPR under the current legal framework - Demand raised under IPR service merits being set aside: CESTAT Cus - An order dropping proceedings, if held to be non-operable pending disposal of appeal, would merely restore allegations in the SCN - Application seeking stay rejected: CESTAT