CENEX UPDATE – 28.06.2020

CX - Girder unit is separate and independent unit and Commissioner's finding is contrary to certificate issued by DIC office as well as physical verification report submitted by Superintendent - benefit of 50/2003-CE available: CESTAT

ST - No mala fide intent to evade payment of duty can be presumed against a Govt undertaking - penalty u/s 78 of Finance Act 1994 is not imposable, more so where no suppression of facts is made out: CESTAT

Cus - Date of filing of bill of entry is not relatable to the FTDR Act, 1992 or any notification or policy promulgated thereunder: HC