https://www.taxtmi.com/caselaws?id=380254 The Tribunal set aside the penalty imposed on M/s Neelkanth Exports, a proprietorship concern, as the proprietor was exonerated and had no involvement in the unauthorized export. The Tribunal emphasized the unity of a proprietor and the concern, ruling that penalizing the firm without the proprietor's involvement is legally incorrect. In the case of Shri Khalil, who was penalized for facilitating illegal export, the penalty was reduced to Rs. 5 lakhs due to lack of direct benefit or main culpability. The appeals were allowed accordingly, addressing the issues of penalizing entities based on involvement in illegal activities. en-us Wed, 01 May 2019 00:00:00 +0530 Fri, 21 Feb 2020 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380254 The Tribunal set aside the penalty imposed on M/s Neelkanth Exports, a proprietorship concern, as the proprietor was exonerated and had no involvement in the unauthorized export. The Tribunal emphasized the unity of a proprietor and the concern, ruling that penalizing the firm without the proprietor's involvement is legally incorrect. In the case of Shri Khalil, who was penalized for facilitating illegal export, the penalty was reduced to Rs. 5 lakhs due to lack of direct benefit or main culpability. The appeals were allowed accordingly, addressing the issues of penalizing entities based on involvement in illegal activities. Case-Laws Customs Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380254