https://www.taxtmi.com/caselaws?id=45825 The court upheld the validity of the proceedings and the imposition of penalties by Customs officials in a case involving the importation of under-valued goods by a partnership firm. It was determined that the firm, as the importer, was the legal entity liable under the Customs Act, and individual notices to partners were not required. The court found the firm and its partners jointly and severally liable for the penalty imposed, dismissing the writ petition and denying relief to the petitioners. en-us Fri, 27 Aug 1971 00:00:00 +0530 Wed, 14 Jul 2010 11:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45825 The court upheld the validity of the proceedings and the imposition of penalties by Customs officials in a case involving the importation of under-valued goods by a partnership firm. It was determined that the firm, as the importer, was the legal entity liable under the Customs Act, and individual notices to partners were not required. The court found the firm and its partners jointly and severally liable for the penalty imposed, dismissing the writ petition and denying relief to the petitioners. Case-Laws Customs Fri, 27 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45825