https://www.taxtmi.com/caselaws?id=201999 The Court upheld the Tribunal's decision to delete the penalty imposed on a partner of a partnership firm under Section-114A of the Customs Act, 1962. The Tribunal found no specific allegations against the partner and reasoned that the penalty on the firm sufficed, aligning with a previous judgment equating partnership firms with companies for liability but not for separate penalty imposition. The Court dismissed the appeal, concluding that no substantial legal question arose, and justified the penalty deletion due to the partner's role omission in the show cause notice and incorrect penalty section application. en-us Thu, 16 Sep 2010 00:00:00 +0530 Wed, 16 Feb 2011 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201999 The Court upheld the Tribunal's decision to delete the penalty imposed on a partner of a partnership firm under Section-114A of the Customs Act, 1962. The Tribunal found no specific allegations against the partner and reasoned that the penalty on the firm sufficed, aligning with a previous judgment equating partnership firms with companies for liability but not for separate penalty imposition. The Court dismissed the appeal, concluding that no substantial legal question arose, and justified the penalty deletion due to the partner's role omission in the show cause notice and incorrect penalty section application. Case-Laws Customs Thu, 16 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201999