9911796707
TMI Blog2025 (5) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... .6.2003. Based on an investigation, a Show Cause Notice dated 27.6.2014 [SCN] was issued to the appellant proposing recovery of differential duty, confiscation of goods and imposition of redemption fine under section 125 of the Customs Act, 1962 [the Act] and penalties under sections 112(a) and 114AA of the Act. These proposals were initially confirmed by the Commissioner through his Order in Original dated 27.6.2014 [First OIO]. On appeal, this Tribunal, by Final Order dated 9.11.2017 partly allowed the appeal and remanded the matter to the Commissioner to re-quantify of duties and then decide the penalties. The relevant part of the Final Order is as follows: " 20. The issue is to be remanded to the adjudicating authority only for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,077/-. He submits that while remanding the matter, this Tribunal directed that the penalties may be decided in the light of differential duty. (c) The Commissioner reduced the penalty under section 112(a) from Rs. 15,00,000/- to Rs. 10,00,000/- which is still quite high and it may be reduced further. d) As far as penalty under section 114AA is concerned, this section was introduced with effect from 13.7.2006 but the Bill of Entry was filed on 26.6.2003 well before this section was introduced. Therefore, penalty under this section cannot be sustained. He fairly submits that this plea was not taken during the earlier round of litigation but submits that since it is a legal ground it may kindly be considered. 6. Learned authorized repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract this section. The Bill of Entry and all the documents with it were filed on 26.6.2003 when this section was not in the statute. There is nothing in this section which suggests that it has retrospective effect. Unless otherwise indicated, all laws will only apply prospectively. Therefore, Section 114AA would not apply to this case. Although this plea was not taken before at any stage, this being a legal ground, must be allowed. The penalty under section 114AA, therefore, needs to be set aside. 12. In view of the above, we partly allow the appeal and modify the impugned order as follows: a) Penalty imposed under section 114AA is set aside; b) Penalty imposed under section 112(a) is reduced to Rs.5,00,000/- (c) Rest of the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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