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2015 (6) TMI 614 - AT - CustomsImposition of penalties - smuggling of 'Ketamine Hydrochloride' concealed in the export consignment as 'Onions' - Misdeclaration of goods - Held that:- Adjudicating authority has imposed penalty of ₹ 10,00,000/- on M/s. Manohar Enterprises and ₹ 5,00,000/- on Shri.R. Muthuramalingam, under Section 117 of the Customs Act. Therefore, by virtue of limitation provided under Section 117 adjudicating authority has no power to impose more than the limit specified under the section 117 of the Act, Therefore, imposition of penalty of ₹ 10,00,000/- and ₹ 5,00,000/- on the appellants exceeding ₹ 1,00,000/- is beyond the powers vested under Section 117 of the Customs Act. - appellants are liable for penalty under Section 117 of the Customs Act, maximum of ₹ 1,00,000/- on each appellant. The penalty imposed by the adjudicating authority in excess of ₹ 1,00,000/- is liable to be set aside on both the appellants. - Decided partly in favour of appellant.
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