Penalty u/s. 117 of Customs Act without assigning reasons cannot be sustained

MBK Logistics Private Limited Vs Commissioner of Customs (Kerala High Court) Kerala High Court held that penalty under section 117 of the Customs Act cannot be sustained since no reasons are assigned for imposition of the same. Further, since main allegation against employee set aside, penalty u/s. 117 cannot be sustained. Facts- The appellant was visited with a proceeding for imposition of penalty and cancellation of the license on the pretext that the employees of the appellant had misused the seal of the customs authority. The notice to show cause was answered by the appellant. However, the...