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2011 (7) TMI 402 - HC - CustomsPenalty on the partnership firm as well as on the partners - held that:- for the purpose of imposing a penalty, the adjudicating authority under the Customs Act, 1962 may in an appropriate case impose a penalty both upon a partnership firm as well as on its partners. Whether the facts and circumstances of a case warrant the imposition of a penalty both on a firm and its partners should be decided upon the facts of each case. - mater remanded to Tribunal.
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