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TMI Blog2011 (5) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... iscation - Held that:- in this case, the goods were not physically seized and therefore, the question of confiscation and subsequent release on imposition of redemption fine do not arise - Decided in favour of assessee. Penalty - A partner is not a separate legal entity and cannot be equated with the employees of a firm - Once the firm has already been penalized, separate penalty cannot be impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. The quantity of imported polyester POY found short was confiscated and redemption fine of Rs.50,000/- (Rupees Fifty Thousands Only) was imposed. Personal penalties of Rs.50,000/- (Rupees Fifty Thousands Only) each were also imposed upon the partners along with interest at the applicable rate. The appellants paid whole Customs duty before adjudication. 3. The main contention of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in detail by Tribunal s Bangalore Bench in the case of G.M. Exports Vs. CC Bangalore 2008 (226) ELT 571 (Tri-Bang). The Bench observed as follows: 8.1 .In order to levy redemption fine, the following two conditions are very important. (i)The goods should have been seized (ii)The goods should be held liable for confiscation In terms of the Apex Court Ruling, even if the goods are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question of confiscation and subsequent release on imposition of redemption fine do not arise. 6. On the question of invoking the personal penalties on the partner and partnership firm, the order of Hon'ble High Court of Gujarat in the case of CCE Vs. Jai Prakash Motwani 2010 (258) ELT 204 (Guj.) is squarely applicable. I quote; 6. The learned counsel for the appellant could not point o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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