https://www.taxtmi.com/caselaws?id=111080 The Tribunal upheld the demand for a differential duty against M/s. BPL Ltd. for breaching Notification No. 165/86-Cus. by clearing patient cables as spares. However, the Commissioner's order imposing a penalty under Section 114A for a period before its enactment was deemed erroneous. The case was remanded for further assessment on the extended period's impact on duty and penalty imposition, emphasizing that penalties under Section 114A cannot apply retroactively. en-us Tue, 25 Nov 2003 00:00:00 +0530 Fri, 20 Apr 2012 12:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111080 The Tribunal upheld the demand for a differential duty against M/s. BPL Ltd. for breaching Notification No. 165/86-Cus. by clearing patient cables as spares. However, the Commissioner's order imposing a penalty under Section 114A for a period before its enactment was deemed erroneous. The case was remanded for further assessment on the extended period's impact on duty and penalty imposition, emphasizing that penalties under Section 114A cannot apply retroactively. Case-Laws Customs Tue, 25 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111080