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2018 (4) TMI 1343 - AT - CustomsPenalty u/s 114AA of CA - penalty was not imposed by the adjudicating authority on the ground that Section 114AA was inserted in the Customs Act, 1962 as per Taxation Amendment Laws, 2006 that came into force only on 13.7.2006 - Held that: - as per the annexure to the show cause notice in the list of shipping bills, it is observed that some of the shipping bills pertain to the period prior to 13.7.2006 and some of them were issued after 13.7.2006 - in all those cases where the shipping bills were issued prior to 13.7.2006, no penalty can be imposed on the respondents under Section 114AA as the provision of this section was not existing prior to 13.7.2006. The learned Commissioner should decide on the basis of role and of fence, if any, committed on the part of the respondents to decide imposition of penalty - appeal allowed by way of remand.
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