MANOHAR ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This Civil Miscellaneous Appeal is filed by M/s.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.94/2010.

(2.) It appears that by way of export, alongwith Onion, some Ketamine Hydrochloride, to the tune of Rs.70,00,000/- were said to have been consigned and they were confiscated by the Customs authorities and as against the employee of the Concern, a criminal case was booked as per the provisions of the Customs Act and a show cause notice was said to have been issued and thereafter, penalty was imposed to the tune of Rs.10,00,000/-. In the appeal before the CESTAT, the amount of penalty has been reduced to Rs.1,00,000/-. The penalty appears to have been imposed for contravention of the provisions of Section 117 of the Customs Act, which is, now, under challenge.

(3.) The stand of the appellant is that the appellant is a Partnership Concern and for the fault of the employee, the Firm shall not be penalised and the appellant also has no animus and accordingly, sought to contend that the reduced amount of penalty viz., Rs.1,00,000/- is also beyond the power vested as per the provisions of Section 117 of the Customs Act.