https://www.taxtmi.com/caselaws?id=400099 The Tribunal held that under Section 114A of the Customs Act, 1962, if a penalty is imposed on a firm, a separate penalty cannot be imposed on a partner of the firm. The court emphasized the importance of clarity in defining roles and establishing penalties under the Act. Additionally, the court highlighted the necessity of challenging factual findings to raise legal questions and underscored the importance of a robust legal framework for fair outcomes in penalty matters under the Customs Act, 1962. en-us Mon, 12 Oct 2020 00:00:00 +0530 Wed, 10 Feb 2021 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400099 The Tribunal held that under Section 114A of the Customs Act, 1962, if a penalty is imposed on a firm, a separate penalty cannot be imposed on a partner of the firm. The court emphasized the importance of clarity in defining roles and establishing penalties under the Act. Additionally, the court highlighted the necessity of challenging factual findings to raise legal questions and underscored the importance of a robust legal framework for fair outcomes in penalty matters under the Customs Act, 1962. Case-Laws Customs Mon, 12 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400099