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2013 (10) TMI 453 - AT - CustomsWaiver of pre-deposit - Penalty on CHA - Held that:- penalty cannot be imposed both on partnership firm and the partner. The details of involvement of the partnership firm as CHA, can be examined at the time of disposal of appeal. At this stage, the offer made by the ld. Advocate for the applicants seems to be reasonable for hearing of the appeal. Accordingly, the applicant, M/s Gee Pee International, is directed to deposit 20,000/- (Rupees twenty thousand only) - stay granted partly. Decision in the case of COMMISSIONER OF CUSTOMS (E. P.) Versus JUPITER EXPORTS [2007 (6) TMI 2 - HIGH COURT, BOMBAY] followed.
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