https://www.taxtmi.com/caselaws?id=778924 CESTAT held the appeal devoid of merit and dismissed it. The Tribunal found framing of charges under s.124 invalid for want of territorial jurisdiction and that penalties under ss.112/114AA could not be extended absent statutory basis. Use of a lookout circular to detain the respondent was improper where legal processes had concluded and the requisitioning authority failed to update border agencies. Retrospective application of amended provisions was rejected. In view of the concluded investigation, absence of personal responsibility within India and legislative limits, the impugned proceedings were quashed and the appeal dismissed. en-us Mon, 22 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778924 CESTAT held the appeal devoid of merit and dismissed it. The Tribunal found framing of charges under s.124 invalid for want of territorial jurisdiction and that penalties under ss.112/114AA could not be extended absent statutory basis. Use of a lookout circular to detain the respondent was improper where legal processes had concluded and the requisitioning authority failed to update border agencies. Retrospective application of amended provisions was rejected. In view of the concluded investigation, absence of personal responsibility within India and legislative limits, the impugned proceedings were quashed and the appeal dismissed. Case-Laws Customs Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778924