Confiscation upheld for SEZ diversion; s.114A CA penalty limited to duty or interest; fresh adjudication under ss.112A/114 CA

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....CESTAT dismissed the Revenue's appeal for lack of merit, upholding confiscation of imported gold, manufactured jewellery and packing materials where diversion from the SEZ scheme was found. The Tribunal held that penalty under s.114A CA is not cumulative (duty and interest) but is limited by the statutory disjunctive wording to duty or interest. The impugned order was found defective for failing to adjudicate liability of Respondent-II under ss.112A/114 CA; no findings were recorded nor were penalties imposed or dropped. The Tribunal directed the adjudicating authority to adjudicate the charges against Respondent-II afresh under the SCN dated 27.09.2019 before any maintainable appeal.....