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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether penalty under Section 117 of the Customs Act, 1962 could be sustained against the customs broker for alleged breach of Regulation 10(n) of the Customs Broker Licensing Regulations, 2018.
Analysis: Section 117 applies only where no express penalty is otherwise provided for the contravention or failure. The customs broker was proceeded against on the basis of alleged breach of the licensing regulations, which themselves provide the governing framework for such contraventions. The record also did not establish any fraudulent export activity by the appellant.
Conclusion: The penalty under Section 117 of the Customs Act, 1962 was not sustainable, and the appeals were allowed in favour of the appellant.
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