CESTAT UPDATE - 16.05.2020

CX - Affixing hologram and barcode on individual medicine bottles to avoid duplicity and placing same in outercover to ensure safe transportation does not amount to manufacture: HC ST - As per proviso to Sec 11B of CEA 1944, bar of limitation is inapplicable in respect of refund of duty paid under protest, more so if enough evidence is submitted to show that burden of duty was not passed on: CESTAT Cus - Extended period of limitation is rightly invoked where importer obtains DFIA licenses through suppression & distortion of facts & if exporter does not disclose technical characteristics of subject goods: CESTAT