https://www.taxtmi.com/caselaws?id=247784 The court held that the appellant had not violated Section 61 of the Customs Act, 1962, by applying for an extension of the warehousing period beyond the bonded period. As there was no duty liability imposed after the bonded period expired, the judge concluded that the penalty under Section 117 was unjustified. The impugned orders were set aside, and the appeals were allowed in favor of the appellant, emphasizing that penalties should not be imposed without a clear violation of the relevant provisions. en-us Mon, 07 Jan 2013 00:00:00 +0530 Thu, 22 May 2014 08:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247784 The court held that the appellant had not violated Section 61 of the Customs Act, 1962, by applying for an extension of the warehousing period beyond the bonded period. As there was no duty liability imposed after the bonded period expired, the judge concluded that the penalty under Section 117 was unjustified. The impugned orders were set aside, and the appeals were allowed in favor of the appellant, emphasizing that penalties should not be imposed without a clear violation of the relevant provisions. Case-Laws Customs Mon, 07 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247784