https://www.taxtmi.com/caselaws?id=448065 CESTAT Kolkata set aside penalty imposed on appellant for abetting importation offense involving BMW M5 car. The vehicle was imported in appellant's wife's name, who had already settled the matter with Settlement Commission and paid Rs.25,000 penalty plus Rs.1 lakh fine. Since the primary offender had been penalized for the BMW M5 importation offense, tribunal found no grounds to impose additional penalty on appellant for the same offense. Appeal was allowed and penalty was set aside. en-us Wed, 03 Jan 2024 00:00:00 +0530 Thu, 11 Jan 2024 09:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448065 CESTAT Kolkata set aside penalty imposed on appellant for abetting importation offense involving BMW M5 car. The vehicle was imported in appellant's wife's name, who had already settled the matter with Settlement Commission and paid Rs.25,000 penalty plus Rs.1 lakh fine. Since the primary offender had been penalized for the BMW M5 importation offense, tribunal found no grounds to impose additional penalty on appellant for the same offense. Appeal was allowed and penalty was set aside. Case-Laws Customs Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448065