2007 (7) TMI 544

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....ember (J)]. - This appeal of the Revenue is against the Commissioner's decision to drop the department's proposal for imposing penalty on the respondents under Section 114A of the Customs Act. The hearing notice issued to the respondents has returned with the postal remark "left". 2. After examining the records and hearing ld. SDR, we note that the offence alleged against the respondents, ....

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....ant, for invoking this penal provision in respect of an offence committed prior to 28-9-96, it would be enough if the SCN and subsequent proceedings are taken after the said date. This argument requires to be rejected at once. The import in question had taken place, admittedly, prior to 28-9-96. The appellant is not able to say for certain as to when the respondents committed the offence punishabl....