Home Case Index All Cases Customs Customs + HC Customs - 2010 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 308 - HC - CustomsPenalty on partner - penalty imposed on the partner when the penalty is already imposed on the firm - partnership firm is equated with a company, whereas there is no such corresponding provision in relation to imposition of penalties under the Act - no separate penalty was warranted on the partners in addition to the penalty on the partnership firm - no role of the partner was indicated in the show cause notice – Appeal dismissed
|