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TMI Blog2011 (4) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... the balance unclerared quantity to the foreign buyers - Held that:- mere failure by the Custom House Agent to carry out his duties in accordance with law by itself is not sufficient ground to impose personal penalty under section 117 of the Customs Act, 1962 unless there is evidence to show that the failure was on account of mala fide intention - As per the case of Syndicate Shipping Services Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was imposed under Section 117. 2. Subsequently, the Commissioner(Appeals) rejected their appeal. Thereafter, M/s Hazel Mercantile Ltd. filed this appeal. 3. The main contention of the appellant was that the original authority did not give any reason for imposition of penalty that they had deliberately violated the provisions of Customs Act, 1962. No malafide intention in not clearing the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of interest, imposing penalty of Rs.1 lakh (Rupees One Lakh), which I find is without any reason or evidence. Though, the Commissioner (Appeals) observed that the ratio in the case of Syndicate Shipping Services Pvt.Ltd. Vs. CC Chennai 2003 (154) ELT 756 (Tri-Chennai), is not applicable as the facts are different, I find the ratio of this order will be squarely applicable, in the instant case as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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