2007 (7) TMI 544

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..... venue 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, in the show-cause notice, was in relation .....

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..... 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 punishable under Section 114A. The Revenue, howeve .....

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