https://www.taxtmi.com/caselaws?id=797661 Section 117 of the Customs Act applies only where a contravention, abetment, or failure to comply with a statutory duty is established and no separate penalty is prescribed. A bona fide re-export request, unobjectionable goods, available no-objections, and failed transhipment caused by vessel unavailability do not establish such default; penalty must also be imposed rationally, fairly, and proportionately. The penalty was therefore removed. Detention and demurrage cannot be charged for delay attributable to Customs after adjudication, particularly where no duty, fine, or penalty remains payable. Waiver protection was required until the Let Export Order was issued and made available. en-us Thu, 20 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797661 Section 117 of the Customs Act applies only where a contravention, abetment, or failure to comply with a statutory duty is established and no separate penalty is prescribed. A bona fide re-export request, unobjectionable goods, available no-objections, and failed transhipment caused by vessel unavailability do not establish such default; penalty must also be imposed rationally, fairly, and proportionately. The penalty was therefore removed. Detention and demurrage cannot be charged for delay attributable to Customs after adjudication, particularly where no duty, fine, or penalty remains payable. Waiver protection was required until the Let Export Order was issued and made available. Case-Laws Customs Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797661