https://www.taxtmi.com/caselaws?id=775805 Penalty under Section 117 of the Customs Act, 1962 requires a specifically alleged and established contravention of the Customs Act, or abetment of such contravention, where no other penalty provision applies. A penalty cannot rest merely on breach of Foreign Trade Policy requirements when the export documents themselves contain the correct description and no precise Customs Act violation is pleaded. Invocation of Section 50(3)(b) does not cure the absence of clear notice of the exact breach relied on. On that basis, the penalty was held unsustainable. en-us Tue, 29 Jul 2025 00:00:00 +0530 Thu, 31 Jul 2025 08:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775805 Penalty under Section 117 of the Customs Act, 1962 requires a specifically alleged and established contravention of the Customs Act, or abetment of such contravention, where no other penalty provision applies. A penalty cannot rest merely on breach of Foreign Trade Policy requirements when the export documents themselves contain the correct description and no precise Customs Act violation is pleaded. Invocation of Section 50(3)(b) does not cure the absence of clear notice of the exact breach relied on. On that basis, the penalty was held unsustainable. Case-Laws Customs Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775805