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TMI Blog2016 (8) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... lly assessed duty upon payment of which the assessee may have cleared the goods. It was only with effect from 13-7-2006 that such charging provision was introduced in the statute. Upon introduction therefore such provision created interest liability for the first time w.e.f. 13-7-2006. In absence of any indication in the statute itself either specifically or by necessary implication giving retrospective effect to such a statutory provision, we are of the opinion that the same cannot be applied to cases of provisional assessment which took place prior to the said date. Any such application would in our view amount to retrospective operation of the law – interest not levied - appeal not maintainable – decided against Revenue. - Appeal No. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent submits that the issue is settled now by way of a number of decisions by the Hon'ble Gujarat High Court and hence he pleads for dismissal of the Revenue s appeal. 4. On careful consideration of the arguments of both sides, we find that the issue on merits has been considered in depth by the Hon'ble Gujarat High Court in the case of Commissioner of Customs (Preventive) vs. Goyal Traders 2014 (302) ELT 529 (Guj.). Their Lordships have held at Para 17 of the said decision as follows:- 17. In the present case, we find that prior to introduction of sub-section (3) of Section 18 of the Act in the present form, there was no liability to pay interest on difference between finally assessed duty and provisionally assessed dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act without reference to Section 18(3) of the Act, therefore, not being in consonance with the show cause notice issued to the petitioner as well as the relevant statutory provisions, cannot be sustained. 19. This Court is conscious of the fact that ordinarily it would not exercise powers under Article 226 of the Constitution of India to set aside an order passed by the adjudicating authority when there is an efficacious alternative statutory remedy available under law. However, having regard to the facts of the present case wherein the controversy involved stands concluded by a decision of the jurisdictional High Court in the case of Commissioner of Customs (Preventive) v. Goyal Traders (supra), which stands affirmed by the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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