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2020 (10) TMI 1278 - GUJARAT HIGH COURTImposition of penalty on the partner, when the penalty has been imposed on the firm - Section 130 of the Customs Act, 1962 - HELD THAT:- Reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS JAI PRAKASH MOTWANI [2009 (1) TMI 501 - GUJARAT HIGH COURT] where it was held that penalty is imposed on a partnership firm, no separate penalty can be imposed on any of its partners. Appeal dismissed - decided against Revenue.
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