https://www.taxtmi.com/caselaws?id=765204 The HC determined that the penalty of Rs. 2 Crores imposed on the petitioner, a Senior Manager at Awardlink Logistics India Pvt. Ltd., under Section 114 of the Customs Act, 1962, was disproportionate to their involvement in the attempted export of prohibited items. Although the petitioner facilitated the smuggling by using unauthorized credentials, their role was deemed limited, and the penalty excessive. The court set aside the penalty and remitted the case for reassessment, advising consideration of the petitioner's financial position and potential gains, and allowing further submissions before a final order. en-us Thu, 05 Dec 2024 00:00:00 +0530 Tue, 28 Jan 2025 08:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765204 The HC determined that the penalty of Rs. 2 Crores imposed on the petitioner, a Senior Manager at Awardlink Logistics India Pvt. Ltd., under Section 114 of the Customs Act, 1962, was disproportionate to their involvement in the attempted export of prohibited items. Although the petitioner facilitated the smuggling by using unauthorized credentials, their role was deemed limited, and the penalty excessive. The court set aside the penalty and remitted the case for reassessment, advising consideration of the petitioner's financial position and potential gains, and allowing further submissions before a final order. Case-Laws Customs Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765204