https://www.taxtmi.com/caselaws?id=153857 The Tribunal upheld the penalty of Rs. 10,000 imposed on M/s. Binny Ltd. under Section 117 of the Customs Act, 1962, for illegal removal of garlic, finding that only lower-level employees were involved without senior management's knowledge. The duty on the excess garlic had been paid at import clearance, leading to the appropriation of the duty payable. The Tribunal supported the decision not to terminate M/s. Binny Ltd.'s appointment as Custodian and to maintain the CFS area as a Customs area, as senior management was not implicated. The penalty was deemed appropriate considering the limited involvement of lower-level employees. en-us Fri, 01 Jan 2010 00:00:00 +0530 Thu, 01 Aug 2013 10:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153857 The Tribunal upheld the penalty of Rs. 10,000 imposed on M/s. Binny Ltd. under Section 117 of the Customs Act, 1962, for illegal removal of garlic, finding that only lower-level employees were involved without senior management's knowledge. The duty on the excess garlic had been paid at import clearance, leading to the appropriation of the duty payable. The Tribunal supported the decision not to terminate M/s. Binny Ltd.'s appointment as Custodian and to maintain the CFS area as a Customs area, as senior management was not implicated. The penalty was deemed appropriate considering the limited involvement of lower-level employees. Case-Laws Customs Fri, 01 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153857