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Case Law Details

Case Name : M/s. Amritlakshmi Machine Works Vs The Commissioner of Customs (Import) (Bombay High Court)
Related Assessment Year :
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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 cas

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One Comment

  1. R K PATEL says:

    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)

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