2024 (2) TMI 1276

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n addition, on examining Section 117 of the Customs Act, I find that the sum of Rs. 4,00,000/- is the ceiling with regard to imposition of penalty, whereas, in the impugned order, a penalty of Rs. 5,00,000/- was imposed u/s 117. This is clearly unsustainable. Thus, the impugned order is quashed in so far as it imposes a penalty on the petitioner. As a corollary, the matter is remanded for recon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by Sri Munuswami Aquatech, Chennai under bill of entry No.7079565 dated 14.01.2022. In such circumstances, the petitioner received a hearing notice dated 15.12.2023 for a hearing on 18.12.2023 at 12.00 noon after the scheduled time of hearing. Therefore, the petitioner, by communication dated 21.12.2023 from his counsel, requested the hearing to be scheduled after 01.01.2024 in the afternoon sessi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Section 117. 4. In response to these submissions, Mr.M.Santhanaraman, learned senior standing counsel, submits that the petitioner was provided about three opportunities to make submissions. He also submits that the penalty was imposed not only under Section 117. 5. The petitioner has placed on record the communications of 21.12.2023 and 01.01.2024 requesting for an adjournment of the propo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X