CENEX UPDATE – 20.10.2020

CX - CENVAT credit of additional duty of customs paid on imported goods under Customs Notification 12/2012 dated March 17, 2012 is available for credit - Commissioner has mixed up rule 3(1)(i) and rule 3(1)(vii) of CCR: CESTAT

ST - Since matter is settled under the SVLDRS, 2019, appeal dismissed as withdrawn: HC

Cus - Ignorance of law and cooperation in investigation are mitigating factors & per se cannot take away the guilt of attempting to bring goods into India without payment of duty: CESTAT