https://www.taxtmi.com/caselaws?id=83999 A proprietorship concern and its proprietor cannot be treated as separate persons for penalty purposes, so imposing distinct penalties on both amounts to an impermissible double penalty on the same legal entity. Where the record also showed prima facie undervaluation and non-production of the manufacturers' invoice under the Customs Valuation Rules, complete dispensation of pre-deposit was not warranted. The appropriate relief was therefore limited: the duplicate penalties could not stand, but only partial waiver of pre-deposit was justified pending appeal. en-us Mon, 23 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 11:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83999 A proprietorship concern and its proprietor cannot be treated as separate persons for penalty purposes, so imposing distinct penalties on both amounts to an impermissible double penalty on the same legal entity. Where the record also showed prima facie undervaluation and non-production of the manufacturers' invoice under the Customs Valuation Rules, complete dispensation of pre-deposit was not warranted. The appropriate relief was therefore limited: the duplicate penalties could not stand, but only partial waiver of pre-deposit was justified pending appeal. Case-Laws Customs Mon, 23 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83999