https://www.taxtmi.com/caselaws?id=247056 The court noted a conflict between judgments regarding the imposition of penalties on a partnership firm and its partners under the Customs Act, 1962. One judgment held that separate penalties cannot be imposed on both entities, while another allowed for such penalties. The court found this conflict required further consideration by a larger bench and admitted the appeals for review. It directed the matter to the Chief Justice for suitable directions and framed substantial questions of law for consideration, including the permissibility of imposing simultaneous penalties on both the partner and the partnership firm under the Customs Act, 1962. en-us Wed, 23 Apr 2014 00:00:00 +0530 Tue, 05 Sep 2017 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247056 The court noted a conflict between judgments regarding the imposition of penalties on a partnership firm and its partners under the Customs Act, 1962. One judgment held that separate penalties cannot be imposed on both entities, while another allowed for such penalties. The court found this conflict required further consideration by a larger bench and admitted the appeals for review. It directed the matter to the Chief Justice for suitable directions and framed substantial questions of law for consideration, including the permissibility of imposing simultaneous penalties on both the partner and the partnership firm under the Customs Act, 1962. Case-Laws Customs Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247056