https://www.taxtmi.com/caselaws?id=42111 The court upheld the penalty order imposed under Section 116 of the Customs Act for shortlanding of high speed diesel oil, emphasizing that penalties are not arbitrary but based on factual determinations. It rejected the challenge to the constitutional validity of Section 116, stating it does not grant unchecked power. Additionally, the court affirmed the requirement of depositing penalty amount for filing an appeal under Section 129, noting that relief from this condition can be sought through the appellate authority. The writ petition contesting the penalty order was dismissed, highlighting the significance of utilizing the statutory appeal process for addressing penalty-related grievances under the Customs Act. en-us Wed, 28 Jul 1982 00:00:00 +0530 Wed, 09 Jun 2010 11:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42111 The court upheld the penalty order imposed under Section 116 of the Customs Act for shortlanding of high speed diesel oil, emphasizing that penalties are not arbitrary but based on factual determinations. It rejected the challenge to the constitutional validity of Section 116, stating it does not grant unchecked power. Additionally, the court affirmed the requirement of depositing penalty amount for filing an appeal under Section 129, noting that relief from this condition can be sought through the appellate authority. The writ petition contesting the penalty order was dismissed, highlighting the significance of utilizing the statutory appeal process for addressing penalty-related grievances under the Customs Act. Case-Laws Customs Wed, 28 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42111