Levy of penalty - The proprietor of the firm had given a Letter ...
Penalties on firm owner deemed unwarranted; authority delegated to Manager. Owner potentially unaware of Manager's actions.
May 5, 2016
Case Laws Customs AT
Levy of penalty - The proprietor of the firm had given a Letter of Authority to the Manager to look after the day-to-day affairs. Therefore the penalties imposed on the proprietor seems to be unwarranted as he may have been kept in dark by the Manager and the same is liable to be set aside. - AT
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