https://www.taxtmi.com/caselaws?id=104649 Penalty for a fraudulent drawback claim cannot be sustained against partners merely because they are partners of the firm; specific material showing personal involvement, participation, or assistance in the offending transaction is required. On the facts, the record contained no concrete finding or evidence against two partners, so the penalties against them were set aside. By contrast, the partner identified as having masterminded and arranged the fraudulent drawback claim, with the manager's assistance, was found properly liable and the penalty against him was upheld. en-us Tue, 20 Nov 2001 00:00:00 +0530 Wed, 29 Feb 2012 18:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104649 Penalty for a fraudulent drawback claim cannot be sustained against partners merely because they are partners of the firm; specific material showing personal involvement, participation, or assistance in the offending transaction is required. On the facts, the record contained no concrete finding or evidence against two partners, so the penalties against them were set aside. By contrast, the partner identified as having masterminded and arranged the fraudulent drawback claim, with the manager's assistance, was found properly liable and the penalty against him was upheld. Case-Laws Customs Tue, 20 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104649