Court Overturns Penalties on Company Director and Employee; Case Focused on Legal Interpretation, Not Goods Removal.

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....Levy of personal penalties on Director and Employee of the company - Since the major demand has been dropped moreover, the issue involved is interpretation of law and it is not the case of clandestine removal of goods, therefore, the individuals cannot be implicated in nature of present case - the personal penalties on both the persons are set aside - AT....