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2022 (9) TMI 915 - Customs
Levy of penalty u/s 117 of the Customs Act 1962 - Smuggling from Dubai - Gold Bars - allegation of abetting the accused in execution of his work of taking the gold out of Airport - allegation is that the appellant was aware the illicit activity, but remained silent - HELD THAT:- On plain reading of Section 117 of the Customs Act, it becomes clear that the said provision provides for imposing penalty if a person contravenes any provision of Act or abets any such contravention. In the impugned order there is no mention as to which provision of law was contravened by the appellants. For a penalty under Section 117, there must be finding of contravention of some legal provision and, further, a finding to the effect that such contravention was not covered by any other penal provisions of the Act. These pre-requisites are missing in the impugned order.
In the present case the ground on which the penalty has been imposed on Appellant i.e he was keeping silent about the illicit activities of Shri Jignesh, is not a valid ground for imposition of penalty under Section 117 of the Customs Act. No other evidence attributing knowledge or intention on the part of the Appellant has been relied upon.
The Order of the Commissioner in so far as the same relates to imposition of penalty under Section 117 on Appellant is not sustainable - Appeal allowed.