Home Case Index All Cases Customs Customs + AT Customs - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 594 - AT - CustomsPenalty under Section 114 - export of rice - Held that:- separate penalty on partner when also imposed on partnership firm - no such corresponding provision in relation to imposition of penalties under the Act - Tribunal was justified in holding that no separate penalties were warranted on the partners in addition to the penalty on the partnership firm – no separate penalty - Decided in favour of assessee.
|