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2018 (7) TMI 450 - AT - CustomsPenalty u/s 117 of CA, 1962 - export of onion to Bangladesh under valid Bill of Export - N/N. 82(RE-2013)/2009-14 dated 17.06.2014 - Held that:- The penalty is imposable for attempt to export improperly. Since the amended notification had come only on 17.6.2014 there has been a violation of the provisions of the Customs Act and maximum penalty has been imposed under Section 117 - the penalty imposed is quite excessive and the same is reduced to ₹ 10,000/- in each case to meet the ends of justice - appeal disposed off.
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