2017 (11) TMI 1983

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..... or not - HELD THAT:- On the previous occasion it was observed that necessary rule under Section 21 of the SEZ Act, 2005 was framed and notified in Gazette of India on 5-8-2016 to take cognizance the offence committed under Section 111 of the Customs Act, 1962 to be an offence committed under SEZ Act, 2005. It is well-settled position of law that no penalty can be imposed on commitment of an allege .....

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..... ed.
Dr. D.N. Panda, Member (J) Shri Sanjay Parelkar, Advocate, for the Appellant. Shri S.J. Sahoo, AC (AR), for the Respondent. ORDER Appellants are alleged to have committed offence in SEZ on 21-4-2012. 2. Revenue has no instruction except placing the judgment of Hon'ble High Court of Gujarat in the case of Union of India v. Oswal Agricoinm Pvt. Ltd. - 2011 (268) E.L.T. 21 (Guj.) to .....

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..... Act, 1962 without authority of law prior to 5-8-2016 to take cognizance thereof under SEZ Act. 4. If contention of the Revenue is accepted that shall bring chaos to the implementation provisions of the SEZ Act prior to coming into force thereof. While notification is part of statute, it cannot be said that without such notification there was power vested on Customs authorities to penalize a .....

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