When penalty imposed on firm, penalty cannot be imposed on its partner

Awin Exim Company Vs Commissioner of Customs (CESTAT Ahmedabad) We find that appellant M/s. Awin Exim Company is a unit in KASEZ having Letter of Permission to manufacture garments. For the purpose of said manufacturing, they are entitled to import various fabrics without payment of duty. The allegation of Revenue is that while the appellant had declared that the goods imported by them are falling under Chapter heading 5407 but some of the goods were woven fabric falling under Chapter heading 6001. We find that while making these imports the appellant would not have gained any monetary benefit...