Separate Penalty on Partner Not Sustainable Once Partnership Firm Penalized: CESTAT Ahmedabad

Dilip Dhakan Vs Commissioner of Customs (CESTAT Ahmedabad) CESTAT Sets Aside Penalty on Partner Because Firm and Partners Are Not Separate Legal Entities; Penalty Reduced From Rs.25 Lakh to Rs.2 Lakh Due to Disproportionate Quantum; Admission Before Customs Authorities Upheld as Valid Basis for Penalty Under Section 114AA; No Dual Penalty on Partnership Firm and Partner for Same Customs Violation. In Customs, Excise and Service Tax Appellate Tribunal, the appellant challenged an order dated 25.07.2012 passed by the Commissioner of Customs, Kandla, imposing a penalty of Rs.25 lakh under Section...