2005 (7) TMI 432

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.... Shri S. Bhatnagar, DR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  The above captioned appeals have been directed against the common Order-in-Original and are as such being disposed of by this common order. 2. The facts, as borne out from the record, are that Shri Pankaj Soni, proprietor of M/s. Harikishan Overseas exported 52,000 pieces of CD ROMs under DEPB L....

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.... exporter as well as the importers. 4. We have heard both the sides and gone through the records. 5. So far as confirmation of duty against M/s. Harikishan Overseas is concerned, the contention of the Counsel that it could not be done legally, in our view, deserves to be accepted. The duty, as per law, could be confirmed against the importers of the goods i.e. M/s. Volvo India (P) ....

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....not be given retrospective effect and as such no penalty under Sections 114 and 112 could be imposed on the appellants. He has referred, in this context, the Apex Court judgment in the case of Union of India v. Sampat Raj Dugar reported in 1992 (58) E.L.T. 163 (S.C.). But we are unable to accept his contention. From the record, we find that the DEPB Licenses were cancelled on the ground of over-in....