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2018 (9) TMI 1292 - HC - CustomsPenalty u/s 117 of CA - gold imported by the appellant did not bare engraving of weight in metric unit for claiming exemption - goods were allowed to be exported - discretionary power to impose penalty - Principal Commissioner has held that the imported goods are not eligible for duty exemption and further it is also observed that the appellant and the supplier/exporter are related parties and the importer does not have any prior registration of the case with the Special Valuation Branch - Import of gold bars under advanced authorization - exemption under N/N. 12/2012-Cus dated 17.03.2012. Held that:- The imposition of penalty under Section 117 of the Act is discretionary. When the authority exercises its discretion to impose penalty, no question of law would arise from such imposition of penalty, in the absence of allegation of arbitrary or malafide exercise of discretionary power. No such arbitrariness or malafide exercise of discretionary power is alleged nor it is the case of the appellant that the Principal Commissioner of Customs has exercised his discretionary power under Section 117 of the Act in an arbitrary manner or in a malafide exercise of power. Appeal dismissed.
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