TMI Blog2024 (10) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... R The petitioner challenges an Order-in-Original dated 5-1-2024 insofar as the penalty of Rs. 5,00,000/- was imposed thereunder on the petitioner. 2. The petitioner states that he referred the importer of certain goods to a customs handling agent, and that his role was limited to making such reference. In such circumstances, the petitioner received a hearing notice dated 15-12-2023 for a he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned 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.Rajendra Raghavan, 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 ..... This is clearly unsustainable. 6. For reasons set out above, the impugned order is quashed insofar 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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