CENEX UPDATE - 30.05.2020

CX - Appellant has assailed the judgment of Tribunal on facts - as there exists no substantial question of law, appeal dismissed: HC 

ST - Duty demand confirmed beyond normal period of limitation is not tenable if no mala fide suppression or mis-statement of facts with intent to evade payment of duty is made out: CESTAT 

Cus - No time limit is prescribed u/s 149 for amendment of BoE & the same merits being allowed if importer-appellant possesses advance license on date of filing of BoE: CESTAT