This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Simultaneous penalty on firm & partners restricted to abetment
Case Law Details
- Case Name
- M/s. Amritlakshmi Machine Works Vs The Commissioner of Customs (Import) (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Sec. 112(a) – Simultaneously penalty on firm & partner restricted to alleged abetment by partner/firm – Bombay HC
Brief of the Case
Bombay High Court held that Simultaneous penalty can be imposed both on the partners and partnership-firm under Section 112 (a) where the charge on the firm is of acting or omitting to act rendering the goods liable for confiscation and the notice issued to the partner makes out a separate case of abetment on his part. This abetment should be in respect of the act and/or the omission to act on the part of the firm which has rendere...
Respected sir,
we are requested to you, we want a copy of following judgments / order
1) Jupiter export vs.CC(EP)- 2007(213) ELT/641(BOM)
2) Textoplast Industries vs. Addintional comm. customs- 2011(272)ELT/513 (BOM)