CENEX UPDATE - 17.04.2020

CX - Refund of predeposit does not require to take recourse of Section 11B at all - a mere letter to the department is sufficient: CESTAT ST - Support service of business or commerce cover only those services which support the main business - hence, services relating to marketing, customer relationship, distribution & logistics, cannot include service of renting of machinery and equipment for production or manufacture: CESTAT Cus - Charges of over-valuation of exported goods & duty demanded consequently are not tenable where Bank Realization Certificate submitted by exporter establishes fact of export & that forex was realised through approved banking channels: CESTAT Cus - Omission to file declaration of intent when all other relevant material is available is per se no grounds to reject request for converting shipping bills from free to MEIS: HC