https://www.taxtmi.com/caselaws?id=101956 A sole proprietorship cannot be treated as a separate legal entity from its proprietor for penal liability, so separate penalties on the concern and the proprietor were unsustainable. Under Section 112 of the Customs Act, penalty may still be imposed where goods are liable to confiscation; actual physical availability of the goods for confiscation is not a prerequisite. On that basis, penalty was upheld in principle but reduced to a nominal amount, giving partial relief on the proprietor-side liability and rejecting the fiction of distinct persons for penalty purposes. en-us Tue, 26 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101956 A sole proprietorship cannot be treated as a separate legal entity from its proprietor for penal liability, so separate penalties on the concern and the proprietor were unsustainable. Under Section 112 of the Customs Act, penalty may still be imposed where goods are liable to confiscation; actual physical availability of the goods for confiscation is not a prerequisite. On that basis, penalty was upheld in principle but reduced to a nominal amount, giving partial relief on the proprietor-side liability and rejecting the fiction of distinct persons for penalty purposes. Case-Laws Customs Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101956