https://www.taxtmi.com/caselaws?id=336668 The tribunal upheld the penalty imposed on the appellant partnership firm for its involvement in smuggling contraband goods under Section 112(a) and (b) of the Customs Act, 1962. The firm's claim of innocence was rejected due to evidence of active engagement in the smuggling activities. However, the tribunal waived the penalty imposed on the partner of the firm, citing that partners should not be separately penalized if the firm is already penalized to avoid double penalization. The appeal of the partnership firm was dismissed, while the appeal of the partner was allowed by waiving the penalty imposed on him. en-us Fri, 24 Jun 2016 00:00:00 +0530 Mon, 26 Dec 2016 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336668 The tribunal upheld the penalty imposed on the appellant partnership firm for its involvement in smuggling contraband goods under Section 112(a) and (b) of the Customs Act, 1962. The firm's claim of innocence was rejected due to evidence of active engagement in the smuggling activities. However, the tribunal waived the penalty imposed on the partner of the firm, citing that partners should not be separately penalized if the firm is already penalized to avoid double penalization. The appeal of the partnership firm was dismissed, while the appeal of the partner was allowed by waiving the penalty imposed on him. Case-Laws Customs Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336668