https://www.taxtmi.com/caselaws?id=791332 A separate penalty on a partner was held impermissible where the partnership firm had already been penalised for the same Customs contravention, because the firm and partner were not treated as distinct entities for that purpose. The penalty under Section 112(a) was therefore set aside. A penalty under Section 114AA was supported by the appellant's admission linking him to the import arrangement and concealment, but it was reduced on proportionality grounds because the quantified penalty was considered excessive in relation to the admitted role and gain. The matter resulted in partial relief through deletion of one penalty and reduction of the other. en-us Fri, 08 May 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791332 A separate penalty on a partner was held impermissible where the partnership firm had already been penalised for the same Customs contravention, because the firm and partner were not treated as distinct entities for that purpose. The penalty under Section 112(a) was therefore set aside. A penalty under Section 114AA was supported by the appellant's admission linking him to the import arrangement and concealment, but it was reduced on proportionality grounds because the quantified penalty was considered excessive in relation to the admitted role and gain. The matter resulted in partial relief through deletion of one penalty and reduction of the other. Case-Laws Customs Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791332