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Section 117 Customs Penalty Cannot Be Imposed Without Proven Contravention: CESTAT Chennai

26 Aug 2026 · 26 Aug 2026By CA Sandeep Kanoi

CESTAT Chennai sets aside Rs.4 lakh penalty under Section 117 of the Customs Act, finding no established contravention and directing detention-demurrage waiver. The post Section 117 Customs Penalty Cannot Be Imposed Without Proven Contravention: CESTAT Chennai appeared first on TaxGuru .

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