2013 (12) TMI 1093

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....a, Adv. For the Respondent : Shri G P Thomas PER : H K Thakur This stay application and appeal has been filed by the appellant with respect to OIA No.392/2013/Cus/Commr(A)/KDL dtd 31.5.2013 passed by Commissioner (A) Kandla. Under this OIA dtd 31.5.2013 first appellate authority has upheld a penalty of Rs.30000/- imposed upon appellant under Sec 117 of the Customs Act 1962. As the issue i....

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.... against which the present appeal has been filed by the appellant. 3. Sh. R. Subramanya (Advocate) appearing on behalf of the appellant argued that the subject containers have been exported by the appellant and Commissioner (Appeals) has also dropped the duty demand under OIA dtd 31.5.2013. That once demand is dropped there is no need of a penalty under Sec. 117 as they have not contravened and....

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....d 16.3.1994. It is seen from the language of this notification that it pertains to exemption to durable containers from payment of customs duty when imported into India if the importer executes a bond and re-export of containers is done within the prescribed period or extended period. It is evident from the facts available on record that the impugned containers have been exported and the duty dema....

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....pheld by the appellate authority, is reproduced below:    "Section 117. Penalties for contravention etc., not expressly mentioned - Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failu....