Penalty under Section 117 Unsustainable Without Customs Violation

Ajanta Pharma Ltd. Vs Commissioner of Customs (Air Cargo Export) (CESTAT Mumbai)

Summary: The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Mumbai set aside a penalty of ₹2,00,000 imposed on Ajanta Pharma Ltd. under Section 117 of the Customs Act, 1962, in connection with alleged mis-declaration of goods in airway bills. The penalty had been levied by customs authorities for describing pharmaceutical products as “medical apparatus” in airway bills related to 43 consignme

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