Bombay High Court Dismisses Appeal by Partnership Firm and Partner Against Penalty Under Customs Act — Double Jeopardy Plea Rejected. Penalty on firm and partner under Section 112 of Customs Act, 1962 is permissible as firm is a separate entity for penalty purposes.
6 Jul 2011The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 12 February 2004, which reduced penalties impo...




