https://www.taxtmi.com/caselaws?id=359232 The Tribunal remanded the appeals to the adjudicating authority for a fresh order specifically on the aspect of penalty under Section 114AA of the Customs Act, 1962. The judgment clarified that penalties under Section 114AA cannot be applied retrospectively to cases where the cause of action occurred before the provision's enactment but emphasized that penalties should be based on the role and offense of the respondents in cases where shipping bills were issued post 13.7.2006. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sat, 02 Mar 2019 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359232 The Tribunal remanded the appeals to the adjudicating authority for a fresh order specifically on the aspect of penalty under Section 114AA of the Customs Act, 1962. The judgment clarified that penalties under Section 114AA cannot be applied retrospectively to cases where the cause of action occurred before the provision's enactment but emphasized that penalties should be based on the role and offense of the respondents in cases where shipping bills were issued post 13.7.2006. Case-Laws Customs Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359232