Home Case Index All Cases Customs Customs + AT Customs - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 19 - CESTAT MUMBAIPenalty on proprietorship firm of appellant - proprietorship firm under the same name of different proprietor - name of firm was fraudulently used by some other importer, who was actual importer and fraudulently obtained IEC - appellant became the proprietor of the firm on 13.06.2008 on death of her father - Held that:- The National Paper Agency against whom the order has been passed is not the present appellant i.e. National Paper Agency, under the proprietorship of Ms. Binal Damji Boricha. Therefore, Ms. Binal Damji Boricha has no locus standi to come in appeal against the order passed against National Paper Agency, wherein the present appellant was not the proprietor - In case of proprietorship, the name of the proprietorship firm is considered as fictitious; the identity of proprietor is recognised. Therefore the proprietorship firm under the same name of different proprietor is different from the proprietorship of the same name of another proprietor. The impugned order cannot be enforced on the present proprietor of National Paper Agency i.e. Ms. Binal Damji Boricha. However, the order is very much enforceable against the actual importers who fraudulently imported the goods by misusing the IEC and PAN no. of Shri Damji K. Boricha, for the reason that the import was made in August and September 2008 - appeal stands infructuous; hence disposed of.
|