https://www.taxtmi.com/caselaws?id=367556 The Court dismissed the appeal challenging the penalty imposition under Section 117 of the Customs Act. It upheld the discretionary penalty of Rs. 1,00,000 imposed by the Principal Commissioner for non-compliance with duty exemption requirements. The Court found no legal basis to overturn the decision, emphasizing the absence of arbitrariness or malice in the penalty imposition. The appellant's arguments were deemed insufficient to challenge the lower authorities' decisions, resulting in the appeal being dismissed. en-us Fri, 14 Sep 2018 00:00:00 +0530 Thu, 17 Jan 2019 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367556 The Court dismissed the appeal challenging the penalty imposition under Section 117 of the Customs Act. It upheld the discretionary penalty of Rs. 1,00,000 imposed by the Principal Commissioner for non-compliance with duty exemption requirements. The Court found no legal basis to overturn the decision, emphasizing the absence of arbitrariness or malice in the penalty imposition. The appellant's arguments were deemed insufficient to challenge the lower authorities' decisions, resulting in the appeal being dismissed. Case-Laws Customs Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367556