COMMISSIONER OF CUSTOMS, KOLKATA Vs. DOLPHIN INTERNATIONAL

JUDGEMENT

(1.) This is an appeal by the Revenue against the Order -in -Original passed by the Commissioner of Customs, Calcutta vide which the Commissioner confirmed the demand of duty against the respondents. He also imposed a personal penalty of Rs. 50.00 lakh(Rupees fifty lakhs) on the main assessee and penalty of Rs. 5.00 lakh each on both the partners of the respondent company, under the provisions of Sections 112(a) and 112(b) of the Customs Act, 1962. The Revenue's contention is that where the demand has been confirmed by invoking the extended time -limit, an equivalent amount of penalty should have been imposed under the provisions of Section 114A of the Customs Act, 1962 also. However, I find that the period involved in the present appeal is prior to September, 1996 when the provisions of Section 114A came into existence. It is now well -settled that the said provision does not have any retrospective effect and as such, cannot be pressed into service for the period prior to its enactment.

(2.) Accordingly, I do not find any merits in the Revenue's appeal and reject the same. Pronounced in the open court.