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2012 (1) TMI 304 - HC - CustomsComposite penalty on partners - Whether the learned Tribunal committed error in setting aside the penalties imposed upon the responsible persons, under Section 114(iii) of Customs Act, 1962 & Rule 26 of the Central Excise Rules, 2002, specially when all the said persons had admitted their office(s) during the course of investigation? - Held that: - a composite penalty stands imposed on the partners under the provisions of two different Acts, without any demarcations, we are constrained to set aside the same on the above ground - reliance was placed in the case of COMMISSIONER, C. EX. & CUSTOMS, SURAT – II Versus RG. AGARWAL [2008 (9) TMI 146 - GUJARAT HIGH COURT], where authorities are not clear as to whether the penalty is to be levied for violation of which provision, and therefore the penalty was set aside - penalty set aside - appeal dismissed - decided against Revenue.
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