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2017 (8) TMI 1082 - MADRAS HIGH COURTPenalty u/s 117 - export of contraband item - The stand of the appellant is that the appellant is a partnership concern and for the fault of the employee, the firm shall not be penalized and the appellant also has no animus and accordingly, sought to contend that the reduced amount of 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 individual 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. The quantum of the contraband sought to be exported along with onion clearly reveals the animus to export the contraband by way of smuggling and it is a clear violation of Section 117 of the Customs Act. As such, we do not find any error committed by the respondent authorities in imposing the penalty - having regard to the provisions of the Customs Act, the Tribunal has rightly reduced the penalty to ₹ 1,00,000/- - appeal allowed - decided partly in favor of appellant.
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