https://www.taxtmi.com/caselaws?id=203573 A partnership firm was found not to have been denied a fair hearing where notice was served on the firm and repeated adjournments were granted but not effectively used. The challenge to the penalty on that ground therefore failed. The authorities also had considered the applicable import-export policy provisions on regularisation of the export obligation shortfall, including the consequences of duty, interest and surrender of licence benefit, and found that the firm had not complied with them. The plea that each partner had to be separately proceeded against was rejected, as liability attached to the firm and extended to the partners for recovery. The penalty was left undisturbed. en-us Sat, 20 Sep 2008 00:00:00 +0530 Sun, 05 Jun 2011 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203573 A partnership firm was found not to have been denied a fair hearing where notice was served on the firm and repeated adjournments were granted but not effectively used. The challenge to the penalty on that ground therefore failed. The authorities also had considered the applicable import-export policy provisions on regularisation of the export obligation shortfall, including the consequences of duty, interest and surrender of licence benefit, and found that the firm had not complied with them. The plea that each partner had to be separately proceeded against was rejected, as liability attached to the firm and extended to the partners for recovery. The penalty was left undisturbed. Case-Laws Customs Sat, 20 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203573