9911796707
TMI Blog2024 (10) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... where it was held that ' 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.' Further, in the case of RELIANCE INDUSTRIES LIMITED VERSUS UNION OF INDIA [ 2015 (11) TMI 138 - GUJARAT HIGH COURT] , it is specifically held that Section 28 of the Customs Act only provides procedural aspects for recovery of duty and is not a substantive provision for levy of duty under the Act. The show cause notice also, accordingly, reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thereafter final assessments were made during the period from 22.03.2013 to 30.08.2016. In the final assessment, value of the goods were enhanced and respondent/assessee was required to pay differential higher duty. In terms of the final assessment, the respondent-assessee is said to have paid the differential duty. In the meanwhile, an amendment was brought to Section 18 of the Act and sub-Section (3) was introduced on 13.07.2006. In terms of amended provision Section 18 (3) of the Act, the importer or exporter shall be liable to pay interest, on any differential amount payable between provisional assessment and final assessment. As the interest on differential duty was demanded under Section 18 (3) of the Act, the respondent-Assessee pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and made under Section 18 of the Act since, Section 18 (3) of the Act is an independent provision which takes care of interest on the differential duty. Further, learned counsel would submit that the question as to whether the differential duty prior to amendment i.e., 13.07.2006 would attract interest or not is decided by the Division Bench of Gujarat High Court as well as Madras High Court which has been noticed by the Tribunal in the impugned order. Thus, learned counsel would pray for dismissal of the appeal. 6. Having heard the learned counsels and on perusal of the entire appeal papers, we are of the considered opinion that the present appeal is not a fit case for admission and since no substantial question of law would arise for cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax assessed on Hindu Undivided family and thus was personal liability as distinguished from the liability limited to the joint family property received on partition. The Apex Court thereupon held and observed that: We cannot, therefore, consistently with the rule of interpretation which denies retrospective operation to a statute which has the effect of creating of imposing a new obligation or liability, construe sub-section (6) of Section 171 as embracing a case where assessment of a Hindu undivided family is made under the provisions of the old Act. Here in the present case, the assessments of the Hindu Undivided Family for the assessment years 1950-51 to 1956-57 were completed in accordance with the provisions of the old Act which inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice also, accordingly, reveals that the interest on the differential amount is sought to be recovered under Section 18 (3) of the Act. That the provisions of Section 28 are resorted to only for the purpose of making such recovery. Therefore, the charge is under sub-section (3) of Section 18 of the Act and not under Section 28 of the Act. 9. The relevant findings of the Division Bench of the Gujarat High Court in the above Reliance Industries Ltd., at paragraph No. 18 reads as follows: 18. As noted hereinabove, the show cause notice has been issued for recovery of interest on differential customs duty as per the provisions of sub-section (3) of Section 18 of the Act, and resort has been made to Section 28 only for the purpose of recov ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
