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TMI Blog2016 (12) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... against the partnership firm i.e. shifted on partners of partnership firm in the sharing ratio of the partners, therefore, the partners cannot be treated different then the partnership firm. With this logic if the penalty imposed on the partnership firm, a separate penalty on the partner will tantamount to double penalty on the same person - if the penalty is imposed on the partnership firm, a separate penalty on its partners should not be imposed. Appeal disposed off - penalty on firm upheld, whereas penalty on partner withheld. - C/958 & 959/04-Mum - A88335-88336/16/SMB - Dated:- 24-6-2016 - Mr. Ramesh Nair, Member (Judicial) None : For Appellant Shri D.K. Sinha, Assistant Commissioner (A.R.) : For Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant are not party to the wrong doing. As regard penalty imposed on the partner of partnership firm M/s Navmi Enterprises, the grounds made in the firm s appeal was reiterated. 4. On the other hand Shri D.K. Sinha, learned Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions and perused the records. I find that as regard role of M/s Navmi Enterprises and its partners Shri Vinod Manjrekar, adjudicating authority has given categorical findings as reproduced below:- Regarding M/s Navmi Enterprises, its partners S/Shri Vinod Manjrekar and Mahesh Natekar, I find that photocopies of documents, like Bill of Lading No. DXB BO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record to prove their innocence beyond preponderance of probabilities. Even in the statements tendered, they even not pleaded their innocence. In view of above findings, I have no room but to conclude that M/s Navmi Enterprises and its partner, namely Shri Vinod Manjrekar are liable to penalty under Section 112(a) and (b) of the Customs Act, 1962. From the above findings it is clear that M/s Navmi Enterprises and its partner Shri Vinod Manjrekar were actively involved in helping for smuggling of contraband goods. Therefore the adjudicating authority has rightly imposed the penalty on M/s Navmi Enterprises. I did not find any infirmity in the impugned order, therefore the same is sustained and appeal of partnership firm is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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