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2020 (2) TMI 1443 - HC - CustomsNon-adjudication of show cause notice within reasonable period - Seeking recalling of final judgment in Harkaran Dass Vedpal Vs. Union of India [2019 (7) TMI 1307 - PUNJAB AND HARYANA HIGH COURT] - retroactive amendment of Section 28(9) of the Customs Act - HELD THAT:- Recalling of our order dated 18.12.2019 in the present case would amount to recalling order passed in the case of Harkaran Dass Vedpal which is already under challenge before Hon’ble Supreme Court. Thus, present application deserves to be dismissed on this ground. The judgment in Harkaran Dass Vedpal (Supra) is based upon two grounds/issues and Applicant is disputing only one issue. If the contention of Applicant is accepted still our order dated 18.12.2019 cannot be recalled because Applicant is not disputing second issue i.e. non-adjudication within reasonable period of limitation - We though not required, yet deem it appropriate to deal with argument raised by Applicant and clarify our findings qua retroactive amendment. Section 28(9) was amended w.e.f. 29.03.2018 and amended Section provides that if duty is not determined within one year from the date of notice, the proceeding shall be deemed to have concluded. We have held that amendment of Section 28(9) is retroactive in nature. If amendment is declared retrospective, all the notices issued prior to 29.03.2017 would have lapsed as soon as amended Section 28(9) came into force. We have not declared amendment as retrospective whereas we have applied principles of retroactive amendment. As per principle of retroactive amendment, all the show cause notices issued prior to 29.03.2018 are treated as if issued on 29.03.2018 and Authority was bound to determine duty liability within one year from 29.03.2018 unless time was extended in terms of the amended provision. The Explanation 4 amended by Finance Act, 2020 makes it clear that amendment of Section 28(9) is not retrospective. The present application is devoid of merits and deserves to be dismissed - application dismissed.
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