https://www.taxtmi.com/caselaws?id=207442 The court held that imposing penalties on both a partnership firm and its partners under Section 112 of the Customs Act, 1962 is legally permissible. The court clarified that penalties imposed by different authorities for distinct contraventions do not amount to double jeopardy. The case was remanded to the tribunal for a fresh determination based on the specific facts of the case. The appeal was disposed of with no order as to costs. en-us Wed, 06 Jul 2011 00:00:00 +0530 Wed, 09 Dec 2015 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207442 The court held that imposing penalties on both a partnership firm and its partners under Section 112 of the Customs Act, 1962 is legally permissible. The court clarified that penalties imposed by different authorities for distinct contraventions do not amount to double jeopardy. The case was remanded to the tribunal for a fresh determination based on the specific facts of the case. The appeal was disposed of with no order as to costs. Case-Laws Customs Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207442