TMI Blog2018 (9) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - CSTA NO.4 OF 2017 - - - Dated:- 14-9-2018 - MR. DINESH MAHESHWARI, AND MR. S.G. PANDIT JJ. Appellant (By Sri Kiran S. Javali, Advocate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at engraving of weight was inadvertently missed out and requested reassessment of Bill of Entry without considering the benefit of notification No.12/2012-Cus dated 17.03.2012. The appellant/importer was asked to produce certain documents for provisional assessment. But the appellant/importer requested for re-export of consignment back to the supplier, in the absence of engraved weight on the gold bars, waiving show-cause notice. The Principal Commissioner, Customs by his order dated 19.01.2016 permitted the appellant to re-export the gold bars imposing penalty of ₹ 1,00,000/- under Section 117 of the Customs Act. Being aggrieved by the order dated 19.01.2016, the appellant filed an appeal before the CESTAT, South Zonal Bench, Bangalo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no contravention of any of the provisions of the Act by the appellant/importer. Section 117 of the Act reads as follows: 117. Penalties for contravention, etc., not expressly mentioned:- Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to a penalty not exceeding one lakh rupees. The above provision enables the authority to impose penalty not exceeding one lakh rupees on any person who contravenes any provisions of the Act or abets any such contravention, where no express penalty, elsewhere p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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