2005 (3) TMI 571

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....ri S.S. Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing Shri K.I. Vyas for M/s. Gandhi Fibres and sole proprietor Shri A.A. Gandhi, the importer, Shri A.R. Shah in person and ld. SDR and finding that the importers have paid an amount of Rs. 2.97 lakhs and redemption fine and the present appeals pertains to penalty imposed under Section 112 of the Customs ....

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....oprietor, and a proprietary firm cannot be penalised under Section 112 of the Customs Act. We, therefore, set aside the penalty of the Proprietary firm of M/s. Gandhi Fibres and confirm the penalty of proprietor Shri A.A. Gandhi since we find that the proprietor has not only diverted the goods which he knows that he cannot and thus availed the benefit of duty. This would result in allowing the app....