https://www.taxtmi.com/caselaws?id=260689 The tribunal partially allowed both appeals by setting aside excessive penalties imposed on the appellants for smuggling Ketamine Hydrochloride disguised as Onions. Penalties exceeding the prescribed limit of Rs. 1,00,000 under Section 117 of the Customs Act were reduced to Rs. 1,00,000 each for both the CHA firm and its partner. The tribunal emphasized that liability cannot be absolved based on the actions of an employee and clarified that penalties were specifically invoked under Section 117 for contraventions not covered by other sections, holding the appellants accountable for the reduced penalties. en-us Mon, 23 Mar 2015 00:00:00 +0530 Mon, 15 Feb 2016 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260689 The tribunal partially allowed both appeals by setting aside excessive penalties imposed on the appellants for smuggling Ketamine Hydrochloride disguised as Onions. Penalties exceeding the prescribed limit of Rs. 1,00,000 under Section 117 of the Customs Act were reduced to Rs. 1,00,000 each for both the CHA firm and its partner. The tribunal emphasized that liability cannot be absolved based on the actions of an employee and clarified that penalties were specifically invoked under Section 117 for contraventions not covered by other sections, holding the appellants accountable for the reduced penalties. Case-Laws Customs Mon, 23 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260689