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    <title>2017 (8) TMI 1082 - MADRAS HIGH COURT</title>
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    <description>The Civil Miscellaneous Appeal was filed against the Customs, Excise and Service Tax Appellate Tribunal order reducing the penalty under Section 117 of the Customs Act from 10,00,000 to 1,00,000. The case involved the export of Onion with Ketamine Hydrochloride, leading to confiscation and imposition of penalties. The court held that a partnership firm cannot escape liability for an employee&#039;s actions, especially in smuggling cases. It upheld the reduced penalty, citing the intent to smuggle contraband and previous case law supporting penalty imposition. The appeal was dismissed without costs.</description>
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    <pubDate>Fri, 03 Feb 2017 00:00:00 +0530</pubDate>
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      <title>2017 (8) TMI 1082 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=347024</link>
      <description>The Civil Miscellaneous Appeal was filed against the Customs, Excise and Service Tax Appellate Tribunal order reducing the penalty under Section 117 of the Customs Act from 10,00,000 to 1,00,000. The case involved the export of Onion with Ketamine Hydrochloride, leading to confiscation and imposition of penalties. The court held that a partnership firm cannot escape liability for an employee&#039;s actions, especially in smuggling cases. It upheld the reduced penalty, citing the intent to smuggle contraband and previous case law supporting penalty imposition. The appeal was dismissed without costs.</description>
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      <pubDate>Fri, 03 Feb 2017 00:00:00 +0530</pubDate>
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