https://www.taxtmi.com/caselaws?id=334663 Settlement of the principal noticee's liability under the Kar Vivad Samadhan Scheme, 1998 was treated as extending to co-noticees where the employee-noticees' penalty arose from the same underlying customs dispute. Applying the principle in Onkar S. Kanwar, the court held that the settlement benefit could not be denied when the consequential penalty against the individuals depended on the same adjudicatory foundation as the company's settled liability. The penalty order against the three employee-petitioners was therefore quashed, and recovery from them was restrained. en-us Thu, 03 Nov 2016 00:00:00 +0530 Wed, 05 Apr 2017 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334663 Settlement of the principal noticee's liability under the Kar Vivad Samadhan Scheme, 1998 was treated as extending to co-noticees where the employee-noticees' penalty arose from the same underlying customs dispute. Applying the principle in Onkar S. Kanwar, the court held that the settlement benefit could not be denied when the consequential penalty against the individuals depended on the same adjudicatory foundation as the company's settled liability. The penalty order against the three employee-petitioners was therefore quashed, and recovery from them was restrained. Case-Laws Customs Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334663