2013 (10) TMI 453

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...., Asstt.Commr. (A.R.) ORDER Per Dr. D. M. Misra : These applications are filed seeking waiver of predeposit of personal penalties imposed on each of the applicants, i.e, M/s Gee Pee International & Shri Prabhat Manna, Partner of M/s Gee Pee International, under the Customs Act, 1962. 2. At the outset, the Ld. Advocate, Shri K. P. Dey, appearing for both the applicants, has submitted th....

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....he Hon'ble Bombay High Court in the case of Jupiter Exports (cited supra), penalty cannot be imposed both on partnership firm and the partner. The details of involvement of the partnership firm as CHA, can be examined at the time of disposal of appeal. At this stage, the offer made by the ld. Advocate for the applicants seems to be reasonable for hearing of the appeal. Accordingly, the applicant, ....