CENEX UPDATE – 30.06.2020

CX - Appellants were reminded time and again to collect un-relied upon documents but they insisted that the department incur the cost and deliver it at its premises - no violation of principles of natural justice while passing order: CESTAT

Service Tax - If CENVAT credit is allowed on the strength of original invoices issued by supplier, credit is also allowed in respect of additional duty paid on the same goods by supplier under supplementary invoices: CESTAT

Cus - As Gold is freely imported into India & is easily available in markets, some quantity of Gold found on appellant's person cannot be treated as being smuggled in nature - doubts & suspicions may lead to investigation, but are per se insufficient to impose penalty: CESTAT