9911796707
TMI Blog2024 (2) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... allenges an Order-In-Original dated 05.01.2024 in so far as the penalty of Rs. 5,00,000/- was imposed thereunder on the petitioner. 2. The petitioner states that he was the customs handling agent in respect of the import of goods by Sri Munuswami Aquatech, Chennai under bill of entry No.7079565 dated 14.01.2022. In such circumstances, the petitioner received a hearing notice dated 15.12.2023 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), learned counsel pointed out that the maximum penalty leviable under Section 117 is a sum of Rs. 4,00,000/-. By referring to the impugned order, he points out that a penalty of Rs. 5,00,000/- was imposed on the petitioner under Section 117. 4. In response to these submissions, Mr.M.Santhanaraman, learned senior standing counsel, submits that the petitioner was provided about three opportunities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. For reasons set out above, the impugned order is quashed in so far as it imposes a penalty of Rs. 5,00,000/- 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 rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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