2017 (8) TMI 1082

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....is filed by Manohar Enterprises against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against the Final Order No. 40349 of 2015, dated 23-3-2015 in Appeal No. C. 94 of 2010. 2. It appears that by way of export, along with Onion, some Ketamine Hydrochloride, to the tune of Rs. 70,00,000/- were said to have been consigned and they were confiscated by the Custom....

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.... the provisions of Section 117 of the Customs Act. 4. Therefore, it is apt to extract Section 117 of the Customs Act, 1962 :- "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 penalt....

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....mine Hydrochloride, to the tune of Rs. 70,00,000/- was found to have been concealed along with onion. In that view of the matter, the order of the CESTAT is on line. 6. The learned counsel appearing for the appellant relied upon a judgment of this Court in Commissioner of Customs (Exports), Chennai v. I. Sahaya Edin Prabhu [2015 (320) E.L.T. 264] to contend that the appellant cannot be pen....