Home Case Index All Cases Customs Customs + AT Customs - 2000 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (11) TMI 204 - CEGAT, MUMBAIExtract: .......he proprietary concern (on the ground that separate proceedings were pending with the Collector of Customs under the licensing regulations), he has imposed penalty on Rahul Joshi, the proprietor. The proprietor and his firm do not have an existence independent of each other. 6. For these reasons we allow the appeal and set aside the impugned order.
|