https://www.taxtmi.com/caselaws?id=794497 Penalty under Section 117 of the Customs Act, 1962 was found unsustainable against the Customs Broker because the vehicles remained available for sample drawal, were not removed from the Land Customs Station, and had already been assessed with duty paid; the factual basis for contravention was therefore absent. The Tribunal also noted that the broker had been discharged in proceedings under the Customs Brokers Licensing Regulations, which further made the penalty unwarranted. The penalty was set aside. en-us Tue, 23 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794497 Penalty under Section 117 of the Customs Act, 1962 was found unsustainable against the Customs Broker because the vehicles remained available for sample drawal, were not removed from the Land Customs Station, and had already been assessed with duty paid; the factual basis for contravention was therefore absent. The Tribunal also noted that the broker had been discharged in proceedings under the Customs Brokers Licensing Regulations, which further made the penalty unwarranted. The penalty was set aside. Case-Laws Customs Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794497