No penalty for customs section 41 violation due to inadvertent omission/system error

Hyundai Merchant Marine India Pvt. Ltd. Vs Commissioner Of Customs-EGM CELL (CESTAT Chennai)

Conclusion: CESTAT had deleted the penalty imposed by the Customs Department and held that no penalty could be levied under section 117 if there was no willful intention / wrongful mind for violating the law and such violation occurred was only due to inadvertent omission / system error.

Held: The issue arose for consideration was violation of Section 41 of the Cus

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