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2016 (12) TMI 1313 - CESTAT MUMBAIImposition of penalty u/s 112(a) and (b) of the Customs Act, 1962 - seperate penalties imposed on firm and partners of the firm - Held that: - M/s Navmi Enterprises and its partner Shri Vinod Manjrekar were actively involved in helping for smuggling of contraband goods. Therefore the adjudicating authority has rightly imposed the penalty on M/s Navmi Enterprises. As regard penalty on Shri Vinod Manjrekar partner of the partnership firm M/s Navmi Enterprises, the partnership firm consists of it’s partners, the firm does not have an independent status without the partners. If any liability arises against the partnership firm i.e. shifted on partners of partnership firm in the sharing ratio of the partners, therefore, the partners cannot be treated different then the partnership firm. With this logic if the penalty imposed on the partnership firm, a separate penalty on the partner will tantamount to double penalty on the same person - if the penalty is imposed on the partnership firm, a separate penalty on its partners should not be imposed. Appeal disposed off - penalty on firm upheld, whereas penalty on partner withheld.
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