9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 272 - AT - CustomsPenalty u/s 117 on CHA - there was a deliberate attempt on the part of the appellant in getting to export the prohibited good mischievously - Held that - under said Section 117 of the Customs Act, 1962 penalty is provided for contravention of any provisions of Customs Act, 1962 or for abatement of contravention or for failure to comply with any provisions of Customs Act, 1962 - there is no finding by the Original Authority indicating any specific contravention on behalf of the appellant or any abatement by the appellant for any contravention by anybody else or any failure on the part of appellant to comply with any provisions of Customs Act, 1962 - penalty set aside - appeal allowed - decided in favor of appellant.
Issues:
- Imposition of penalty under Section 117 of Customs Act, 1962 without sufficient grounds. Analysis: The appeal was directed against Order-in-Original No.2/Commr./Noida/2011-12 dated 28/06/2011 passed by the Commissioner of Customs & Central Excise, Noida. The appellant was called upon to show cause as to why penalty under Section 117 of the Customs Act, 1962 should not be imposed. The Show Cause Notice alleged that the appellant failed to exercise due diligence in verifying information related to cargo clearance, leading to an attempt to export prohibited goods. The appellant did not respond to the notice or appear for a personal hearing. Consequently, a penalty of ?50,000 was imposed on the appellant. The appellant challenged this decision before the Tribunal. The appellant's counsel argued that the appellant was unaware of the export restrictions on the goods and that the exporter did not implicate the appellant in any wrongdoing. The Revenue's representative supported the Order-in-Original. Upon reviewing the contentions and facts, the Tribunal noted that the penalty was imposed under Section 117 of the Customs Act, 1962, which pertains to contraventions, abetments, or failures to comply with the Act. The Tribunal examined the findings of the Original Authority and observed a lack of specific contraventions, abetments, or failures on the part of the appellant as required by Section 117. As a result, the Tribunal concluded that the findings in the Order-in-Original were insufficient to justify the penalty. Therefore, the penalty of ?50,000 imposed on the appellant was set aside, and the Order-in-Original was modified accordingly. The appeal was allowed, and the decision was pronounced in court.
|
