https://www.taxtmi.com/caselaws?id=794226 Penalty under Section 114(iii) of the Customs Act could not apply to an export in 1999-2000 because the provision was not then in force, and a penal clause cannot operate retrospectively absent clear legislative intent. Penalty under Section 114(i) also could not be sustained where the adjudicating authority relied on investigation statements without complying with Section 138B and without following remand directions; statements used in adjudication must satisfy the prescribed procedure for admissibility, including examination of the maker and any requested cross-examination. The penalties were therefore set aside and consequential relief followed. en-us Wed, 17 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794226 Penalty under Section 114(iii) of the Customs Act could not apply to an export in 1999-2000 because the provision was not then in force, and a penal clause cannot operate retrospectively absent clear legislative intent. Penalty under Section 114(i) also could not be sustained where the adjudicating authority relied on investigation statements without complying with Section 138B and without following remand directions; statements used in adjudication must satisfy the prescribed procedure for admissibility, including examination of the maker and any requested cross-examination. The penalties were therefore set aside and consequential relief followed. Case-Laws Customs Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794226