simultaneous penalties can be imposed on the firm and the partners under the Act and more particularly under Section 112(a) of the Act. However as the Act itself stipulates, the same would be subject to the parties proving that the contravention has taken place without their knowledge
or despite exercise of all due diligence to prevent such contravention.
HIGH COURT OF BOMBAY
Amritlakshmi Machine Works
Commissioner of Customs (import),Mumbai
AND G.S. KULKARNI, JJJ.
CUSTOMS APPEAL NOS. 100 TO 103 OF 2012
JANUARY 29, 2016
Naresh Thacker, C. Nanda and Chirag Shetty for the Appellant. A.S. Rao and S.D. Bhosale for the Respondent.