2015 (2) TMI 219

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri K.S. Mishra, Addl. Commissioner (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order imposing penalty of Rs. 10,000/- under Sec. 117 of the Customs Act, 1962. 2. The contention of the appellant is that by way of the impugned order, a penalty of Rs. 10,000/- has been imposed on the appellant under Sec. 117 of the Customs Act. In fact, as per ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he contention of the ld. Counsel and submitted that wrong quoting of Section of the Customs Act does not mean that penalty cannot be imposed. 5. Heard both sides. Considered the submissions and perused the impugned order. In the impugned order it is found that there is a finding of the adjudicating authority that the appellant is not liable for penal action as he is not concerned with the ....