Penalty could not be imposed on sole proprietor along with proprietorship firm as it amounted to double jeopardy

Shahid Ali Vs Principal Commissioner (CESTAT Delhi)

Conclusion: Adjudicating authority had imposed penalty on the importing firm as well as the proprietor thereof which amounted to double jeopardy. The penalty could not be imposed against the sole proprietor of proprietor ship firm along with the penalty upon said firm.

Held: Department based upon intelligence regarding undervaluation and mis­declaration into imports of ‘Food Supplements’ from several Delhi based importers namely, M/s. Jaskaran, M/s. SES M/s

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