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CENEX UPDATE – 21.10.2020

  • Writer: Cenex Legal
    Cenex Legal
  • Nov 7, 2020
  • 1 min read

CX - Buyer's premises can never be the place of removal, therefore, freight charges from factory/depot/consignment agent up to the buyer's premises cannot be included in the assessable value, even if the goods are sold or delivered at the buyer's premises: CESTAT

ST - Services rendered to SEZ units - 9/2009-ST issued u/s 93 of FA, 1994 has no application as they are not ‘prescribed' under SEZ Act: CESTAT

Cus - Kerala gold smuggling case - Power of Customs Department to question applicant u/s 108 cannot be curtailed by granting anticipatory bail: HC

 
 
 

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