CENEX UPDATE - 2.05.2020

CX - Refund in cash of CVD/SAD, having been paid for non-fulfilment of conditions of import under Advance Licence, is not covered u/s 142 of CGST Act: CESTAT CX - Once Addl. Commr. had communicated that assessee had paid defaulted duty along with interest and no further action was warranted, no SCN ought to have been issued for imposition of penalty u/r 8(3A) - letter should have been treated as order and appeal ought to have been filed, if Revenue was aggrieved: CESTAT CX - For sole reason that Car Mats are exclusively made for cars and not for 'home use', those goods cannot be transplanted to residual entry against heading 8708 and hence classifiable under CH 5703.90: SC ST - Assessee gave cogent explanation for short payment of duty as being on account of clerical error & such explanation was accepted by Revenue - hence, penalty u/s 78 of FA 1994 cannot be imposed: CESTAT Cus - Short landing of goods - carrier of goods cannot be held liable for such shortage where it was not present at time of packing of the container & was unaware of what shipper loaded, stowed or counted: CESTAT Cus - Order passed by Commissioner (Appeals) that goods can be redeemed only for re-export is unjustified: CESTAT