2020 (10) TMI 1278 - HC - Customs

Imposition 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.

Summary

The Gujarat High Court dismissed an appeal under Section 130 of the Customs Act, 1962, where a penalty on a partner was deemed improper when a penalty on the firm had already been imposed, citing a previous case law. The appeal was directed against an order of the Customs, Excise and Service Tax Appellate Tribunal.