https://www.taxtmi.com/caselaws?id=779663 CESTAT upheld imposition of Rs.1,00,000 penalty under s.117 of the Customs Act against the courier entity for mis-declaration and failure to comply with CIER 2010 Regulation 12 obligations; findings that the consignment contained prohibited red sandalwood also attract s.114, and the original adjudicating authority's failure to impose that penalty was erroneous. The s.117 penalty is confirmed, the remainder of the order is set aside, and the matter is remanded for fresh adjudication on proposed s.114 penalty and action under Regulation 13 with opportunity to be heard. en-us Fri, 19 Sep 2025 00:00:00 +0530 Fri, 10 Oct 2025 08:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779663 CESTAT upheld imposition of Rs.1,00,000 penalty under s.117 of the Customs Act against the courier entity for mis-declaration and failure to comply with CIER 2010 Regulation 12 obligations; findings that the consignment contained prohibited red sandalwood also attract s.114, and the original adjudicating authority's failure to impose that penalty was erroneous. The s.117 penalty is confirmed, the remainder of the order is set aside, and the matter is remanded for fresh adjudication on proposed s.114 penalty and action under Regulation 13 with opportunity to be heard. Case-Laws Customs Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779663