Penalties can be imposed on firm and the partners simultaneously under Custom Act

By | February 4, 2016

Held

 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

v.

Commissioner of Customs (import),Mumbai

M. S. SANKLECHA, M.S. SONAK
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.

Judgement Order on Penalties on Firm and Partner

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