CESTAT Bangalore Sets Aside Penalty Under Section 117​

ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 27.08.2025

CESTAT Bangalore Sets Aside Penalty Under Section 117​ ​ ​ ​ ​

In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore, has set aside a penalty imposed under Section 117 of the Customs Act, 1962, on M/s. ​ Nippon Express (India) Private Limited. ​ This decision underscores the importance of adhering to the principles of natural justice and the scope of show-cause notices in adjudication proceedings. ​

Case Overview

The case arose from an appeal filed by M/s. Nippon Express (India) Private Limited against the imposition of a penalty of Rs. ​ 2,000 under Section 117 of the Customs Act, 1962. ​ The penalty was imposed by the Commissioner of Customs (Appeals), Bangalore, through Order-in-Appeal No. ​ 791/2022 dated 23.03.2022. ​ The appellant contended that the penalty was imposed without prior notice or an opportunity to contest the proposal, violating the principles of natural justice. ​

This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

Source: CESTAT Bangalore

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