CESTAT Quashes Customs Act Penalty (Section 117) Due to Lack of Direct Connivance Evidence

P. Sinnamani Vs Commissioner of Customs (CESTAT Chennai)

Introduction: The case of P. Sinnamani against the Commissioner of Customs, adjudicated by CESTAT Chennai, revolves around the imposition of a penalty under Section 117 of the Customs Act, 1962. The appellant, one of the co-noticees, faced the penalty in relation to a Show Cause Notice issued on 25.02.2020. The order-in-original, dated 30.06.2020, imposed a penalty of Rs.4,00,000 on P. Sinnamani.

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