2026 (6) TMI 1108

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.... (JUDICIAL) Present for the Appellant : Shri Archit Jindal, Advocate Present for the Respondent: Shri Anand Narayan, Authorised Representative ORDER S.K.MOHANTY: Heard both sides and perused the records. 2. Brief facts of the case are that one M/s. Shine Impacts had filed the Shipping Bills at ICD Tughlakabad, Delhi through the Customs Broker M/s. Unniyal Cargo Movers pvt. Ltd., ....

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.... modified the adjudication order to the extent of setting aside the penalties imposed under Sections 114 (iii) and 114 AA ibid and upheld the penalty imposed under Section 117 of the Act of 1962. The impugned order, to the extent it has upheld confirmation of the penalty amount, was challenged by the appellants by way of filing these appeals before the Tribunal. 3. I find that the impugned orde....

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....ny provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to penalty not exceeding two lakhs rupees." 5. On reading of the above quoted paragraph, it would transpire that the provisions contained in Section 117 ibid are attracted, where no express provision for imposition of penalty is elsewhe....