2024 (2) TMI 1276

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....an, Sr. SC ORDER The petitioner challenges an Order-In-Original dated 05.01.2024 in so far as the penalty of Rs. 5,00,000/- was imposed thereunder on the petitioner. 2. The petitioner states that he was the customs handling agent in respect of the import of goods by Sri Munuswami Aquatech, Chennai under bill of entry No.7079565 dated 14.01.2022. In such circumstances, the petitioner recei....

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....17 of the Customs Act, 1962 (the Customs Act), learned counsel pointed out that the maximum penalty leviable under Section 117 is a sum of Rs. 4,00,000/-. By referring to the impugned order, he points out that a penalty of Rs. 5,00,000/- was imposed on the petitioner under Section 117. 4. In response to these submissions, Mr.M.Santhanaraman, learned senior standing counsel, submits that the pet....