2009 (7) TMI 344

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..... how cause notice regarding the involvement of the company in removing the declared goods enroute by stuffing red sanders by way of concealment – company is not liable to penalty under Section 114(i) of the Customs Act, 1962 - C/63/2007 - 860/2009 - Dated:- 17-7-2009 - Ms. Jyoti Balasundaram, Vice-President Shri P.C. Anand, Consultant, for the Appellant. Shri V.V. Hariharan, JCDR, for t .....

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..... st. 2. I have heard both sides. I find that there was no proposal in the show cause notice for penal action against Shri C.P. Balasubramanian, Managing Director of M/s. Kavia Carbons and father-in-law of Shri A.N. Vijayan, who is also one of the Directors of M/s. Kavia Carbons. Although, penalty can be imposed on a private limited company as well as its director, penalty can be imposed only if t .....

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