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2024 (2) TMI 1276 - MADRAS HIGH COURTPenalty imposed u/s 117 - handling agent in respect of the import of goods - HELD THAT:- Undoubtedly, the petitioner was not provided a reasonable opportunity. In addition, on examining Section 117 of the Customs Act, I find that the sum of Rs. 4,00,000/- is the ceiling with regard to imposition of penalty, whereas, in the impugned order, a penalty of Rs. 5,00,000/- was imposed u/s 117. This is clearly unsustainable. Thus, the impugned order is quashed in so far as it imposes a penalty on the petitioner. As a corollary, the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, a fresh order shall be issued in respect of the petitioner within a maximum period of six weeks from the date of receipt of a copy of this order. W.P.No.4398 of 2024 is disposed of on the above terms. There will be no order as to costs. Consequently, W.M.P.No.4738 of 2024 is closed.
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