https://www.taxtmi.com/caselaws?id=216369 A modification of the stay order was not maintainable because no mistake apparent on record was shown in the earlier finding that no specific statutory provision had been identified as contravened; an alleged breach of a circular did not cure that defect. Penalty under Section 117 of the Customs Act was unsustainable because the record did not establish removal of imported goods without written permission under Section 45(2)(b), nor any recorded violation of the Cargo Handling Regulations. In the absence of a clearly identified statutory breach, the penalty was set aside. en-us Wed, 22 Aug 2012 00:00:00 +0530 Thu, 14 Mar 2013 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216369 A modification of the stay order was not maintainable because no mistake apparent on record was shown in the earlier finding that no specific statutory provision had been identified as contravened; an alleged breach of a circular did not cure that defect. Penalty under Section 117 of the Customs Act was unsustainable because the record did not establish removal of imported goods without written permission under Section 45(2)(b), nor any recorded violation of the Cargo Handling Regulations. In the absence of a clearly identified statutory breach, the penalty was set aside. Case-Laws Customs Wed, 22 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216369