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TMI Blog2017 (8) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty viz., ₹ 1,00,000/- is also beyond the power vested as per the provisions of Section 117 of the Customs Act - Held that: - smuggling was detected and therefore, the goods were confiscated under Section 113 of the Customs Act and penalty is imposed under Section 117 of the Customs Act. The appellant, a partnership firm, cannot plead that they do not have personal knowledge and individ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sumanth, JJ. ORDER This Civil Miscellaneous Appeal is filed by Manohar Enterprises against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against the Final Order No. 40349 of 2015, dated 23-3-2015 in Appeal No. C. 94 of 2010. 2. It appears that by way of export, along with Onion, some Ketamine Hydrochloride, to the tune of ₹ 70,00,000/- were said to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty viz., ₹ 1,00,000/- is also beyond the power vested as per the provisions of Section 117 of the Customs Act. 4. Therefore, it is apt to extract Section 117 of the Customs Act, 1962 :- Penalties for contravention, etc., not expressly mentioned. - Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidual liability cannot be fixed, when the banned drug viz., Ketamine Hydrochloride, to the tune of ₹ 70,00,000/- was found to have been concealed along with onion. In that view of the matter, the order of the CESTAT is on line. 6. The learned counsel appearing for the appellant relied upon a judgment of this Court in Commissioner of Customs (Exports), Chennai v. I. Sahaya Edin Prabhu [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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