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TMI Blog2018 (4) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... V. Shekhar, Joint Commissioner (A R), for appellant Shri Sayyad Kaisar Nagvi, Advocate, for respondent in C/88063/2017 Shubhra Traders, Garnier Creation, Aramex Enterprises, DL Muthe, Abdul Wahid Fakir Mohammed, Citi Impex, Saraswati Traders, Deep Enterprises, Giftorium, Zuber Peerzade, Jasmin Traders, Aarah Enterprises, Zahid Impex, Sunil Shipping Agency, Kalyani Impex, Alali Impex, Akkis Ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, reiterating the grounds of appeal, submits that the shipping bills involved in the overall case were issued prior to 13.7.2006 as well as thereafter. Therefore, the finding of the Commissioner inasmuch as that the penalty is not imposable since the provision of Section 114AA was inserted only on 13.7.2006, is not correct. She further submits that in cases where the shipping bills are pertaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the penalty under Section 114AA given by the Commissioner reads as under: - "4.11. Further, I find that the proposal for imposition of penalty under section 114AA, on the ground that the notices submitted fake/bogus export documents lacked legal support as the said section was inserted in the Customs Act, 1962 as per the Taxation Amendment Laws, 2006 that came into force only on the 13th July ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the respondents. We make it clear that 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. 5. As per our above discussion, we dispose of all the appeals by way of remand to the adjudicating authority for passing a fresh order only o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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