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TMI Blog2018 (4) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... at: - as per the annexure to the show cause notice in the list of shipping bills, it is observed that some of the shipping bills pertain to the period prior to 13.7.2006 and some of them were issued after 13.7.2006 - in all those cases where the shipping bills were issued prior to 13.7.2006, no penalty can be imposed on the respondents under Section 114AA as the provision of this section was not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alali Impex, Akkis Enterprises, Salroni India Exim, Tarpan Traders, Sanjay Waghmare, Maya Traders, Rishica Traders, ND Bahadure, PDS International Pvt. Ltd., Mokashi Enterprises, Amkette Impex, Rakibo Enterprises, Sonic Traders, Atat Traders, Akkis Enterprises, Aakash Enterprises, Anushka Enterprises, Simar Enterprises, Trupti Enterprises, Soflon Enterprises, Mohammed Umar Ansari, Nitin Jadhav, P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he shipping bills are pertaining to the period post 13.7.2006, the Commissioner has not given independent finding about the role and off ence of the respondents. Therefore, the order to this extent is incorrect and illegal. 3. Shri Sayyad Kaisar Nagvi, learned counsel appearing on behalf of the respondent in case of appeal No. C/88063/2017 wherein the respondent is Mohammad Umar Ansari, reitera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... came into force only on the 13th July 2006. I find that the said section 114AA had no application as the cause of action in the instant case occurred much before the enactment and as such, the said section cannot be applied unless specifically made effective retrospectively. On perusal of the above finding, we find that the learned Commissioner did not impose penalty only on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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