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TMI Blog2013 (12) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... d 16.3.1994 only customs duty could be demanded from the present appellant but that issue has been decided in favour of the appellant. In the absence of any disclosure as to which provision of the Customs Act 1962 has been violated miscellaneous penalty under Sec 117 of the Customs Act 1962 can not be imposed - Decided in favour of assessee. - C/13120/2013-DB - Final Order No. A/11616/2013-WZB/AHD - Dated:- 13-11-2013 - M V Ravindran And H K Thakur, JJ. For the Appellant : Shri R Subramanya, Adv. For the Respondent : Shri G P Thomas PER : H K Thakur This stay application and appeal has been filed by the appellant with respect to OIA No.392/2013/Cus/Commr(A)/KDL dtd 31.5.2013 passed by Commissioner (A) Kandla. Under this OI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the stipulated period and penalty under Sec 117 of the Customs Act 1962 has been correctly upheld by the first appellate authority. He relied upon the judgment of Mumbai Bench of CESTAT in the case of NLS Agency (India) Pvt Ltd Vs. Commissioner of Customs (), Mumbai [2010 (251) ELT 591 (Tri-Mumbai)] where such penalty under sec. 117 of the Customs Act 1962 was upheld. 5. Heard both sides and perused the case records. In the present proceedings the issue involved is whether penalty can be imposed upon the appellant for delay in exporting the container for which a bond was executed under the provisions of Notification No.104/94-Cus dtd 16.3.1994. It is seen from the language of this notification that it pertains to exemption to durab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to a penalty not exceeding (one lakh rupees)" 5.2 It is evident from the above provision that a penalty under this section can be imposed when there is a contravention of any of the provision of the Customs Act 1962 for which no express penalty is elsewhere provided. It is not brought out by the lower authority as to which provision of the Customs Act 1962 has been violated by the appellant. For non full-filling the conditions of Notification No.104/94-cus dtd 16.3.1994 only customs duty could be demanded from the present appellant but that issue has been decided in favour of the appellant. In the absence of any disclosure as to which provision of the Customs Act 1962 has been violated miscellaneous penalty under Sec 117 of the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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