JUDGMENT :

T.S. Sivagnanam, J.

1. This appeal filed by the Commissioner of Customs (Port), Kolkata under Section 130 of the Customs Act, 1962 is directed against the order dated 03.05.2023 passed by the Customs Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (Tribunal) in Order No. 75314/2023. The appellant which shall be referred as the revenue has raised the following substantial questions of law for consideration:-

(i) Whether the Learned Tribunal has committed the gross error by setting aside the Supplementary Show Cause Notice issued on 18.05.2017 to the respondent holding that prior to insertion of second proviso to Section 124 of the Customs Act, 1962 w.e.f 29.03.2018 the supplementary Show Cause Notice is not legally sustainable?

(ii) Whether the supplementary Show Cause Notice issued on 18.05.2017 to the respondent in connection with Show Cause Notice on 26.08.2016 have any effect to the second proviso to Section 124 of the Customs Act, 1962 which is effective from 29.03.2018?

(iii) Whether the second proviso to Section 124 of the Customs Act, 1962 w.e.f 29.03.2018 is to be considered as retrospective or prospective?

(iv) Whether the supplementary Show Cause