https://www.taxtmi.com/highlights?id=70828 Levy of penalty on CHA - aiding and abetting the importer in the importation of three consignments of misdeclared goods including shoes, alkaline batteries and wooden strips/beads - It is a settled proposition of law that once a partnership is penalized, its partners cannot be penalized separately for the same offence - the penalty imposed on the Appellant 2 is not sustainable and liable to be set aside. - AT en-us Tue, 11 Jul 2023 08:29:06 +0530 Tue, 11 Jul 2023 08:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70828 Levy of penalty on CHA - aiding and abetting the importer in the importation of three consignments of misdeclared goods including shoes, alkaline batteries and wooden strips/beads - It is a settled proposition of law that once a partnership is penalized, its partners cannot be penalized separately for the same offence - the penalty imposed on the Appellant 2 is not sustainable and liable to be set aside. - AT Highlights Customs Tue, 11 Jul 2023 08:29:06 +0530 https://www.taxtmi.com/highlights?id=70828