2023 (6) TMI 709

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..... s required. The original authority has given the finding that the present appellant has not transacted any business. That itself establishes that the present appellant was not responsible for any omission or commission. Therefore, imposition of personal penalties on the present appellant are untenable. The personal penalties of Rs. 4 lakhs each under Sections 112(a) and 114AA of Customs Act, 1 .....

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..... . The other partner of the said firm was Shri Anand Singh. Shri Anand Singh imported certain goods in the capacity of partner of Ranjana Trading Corporation on behalf of the Ranjana Trading Corporation and mis-declaration of description of goods was established. The matter was adjudicated by original authority and orders were passed invoking provisions of Customs Act, 1962 against Ranjana Trading .....

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..... ng that bank account of appellant revealed that he has never transacted any business. He further stated that the present appellant and Shri Anand Singh were partners and both the partners have equal right to transact business on behalf of partnership firm Ranjana Trading Corporation. He further submitted that records reveal that the present appellant Ramji Pal was totally unconcerned with the pres .....

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