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    <title>2024 (2) TMI 1276 - MADRAS HIGH COURT</title>
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    <description>The HC quashed the impugned order partially, finding the petitioner was denied a reasonable opportunity to be heard and that the penalty of Rs. 5,00,000/- exceeded the statutory limit under Section 117 of the Customs Act. The matter was remanded for reconsideration, directing issuance of a fresh order within six weeks, ensuring compliance with procedural fairness. No costs were awarded, and related motions were closed.</description>
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      <description>The HC quashed the impugned order partially, finding the petitioner was denied a reasonable opportunity to be heard and that the penalty of Rs. 5,00,000/- exceeded the statutory limit under Section 117 of the Customs Act. The matter was remanded for reconsideration, directing issuance of a fresh order within six weeks, ensuring compliance with procedural fairness. No costs were awarded, and related motions were closed.</description>
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