Penalty u/s 117 - gold imported by the appellant did not bare...

Penalty u/s 117 - gold imported by the appellant did not bare engraving of weight in metric unit for claiming exemption - 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.