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2014 (10) TMI 478 - AT - CustomsWaiver of pre deposit - Jurisdiction - Penalty under Section 114A of the Customs Act - Held that:- When the show-cause notice was issued on 19/05/2005 in respect of some transactions took much before that, the DGCEI, Ahmedabad Zonal Unit and its officers did not have all India jurisdiction to issue show-cause notices under Section 17 & 28 of the Customs Act. These powers have been conferred on these officers by Notification No. 44/2011-Customs (NT) dated 06/07/2011. It is a settled position of law that every notification issued under the Customs Act has only prospective application unless retrospectively is specifically granted by an act of the parliament. Therefore, Notification No. 44/2011-Customs (NT) dated 06/07/2011 is only prospective and cannot be said to have any retrospective application. In these circumstances, the appellants have made out a prima facie case for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of dues adjudged against the appellants and stay recovery thereof during the pendency of the appeals - Stay granted.
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