https://www.taxtmi.com/caselaws?id=72485 A partnership firm is treated as a compendious description of its partners for customs penalty purposes, so service of show-cause notices on the partners can sufficiently support adjudication against the firm. The text also states that the limitation in Section 110(2) of the Customs Act, 1962 concerns retention and return of seized goods only, and does not restrict confiscation or penalty proceedings under Section 124. Expiry of that seizure-retention period therefore does not invalidate adjudication for confiscation or penalty. On these issues, the reference applications were rejected and no referable question of law was found. en-us Mon, 07 Apr 1986 00:00:00 +0530 Thu, 19 May 2011 18:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72485 A partnership firm is treated as a compendious description of its partners for customs penalty purposes, so service of show-cause notices on the partners can sufficiently support adjudication against the firm. The text also states that the limitation in Section 110(2) of the Customs Act, 1962 concerns retention and return of seized goods only, and does not restrict confiscation or penalty proceedings under Section 124. Expiry of that seizure-retention period therefore does not invalidate adjudication for confiscation or penalty. On these issues, the reference applications were rejected and no referable question of law was found. Case-Laws Customs Mon, 07 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72485