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2017 (7) TMI 272 - AT - CustomsPenalty u/s 117 on CHA - there was a deliberate attempt on the part of the appellant in getting to export the prohibited good mischievously - Held that: - under said Section 117 of the Customs Act, 1962 penalty is provided for contravention of any provisions of Customs Act, 1962 or for abatement of contravention or for failure to comply with any provisions of Customs Act, 1962 - there is no finding by the Original Authority indicating any specific contravention on behalf of the appellant or any abatement by the appellant for any contravention by anybody else or any failure on the part of appellant to comply with any provisions of Customs Act, 1962 - penalty set aside - appeal allowed - decided in favor of appellant.
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