CHA Penalized for Misdeclaration; Individual Partner's Separate Penalty Overturned Based on Established Legal Principle.

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....Levy of penalty on CHA - aiding and abetting the importer in the importation of three consignments of misdeclared goods including shoes, alkaline batteries and wooden strips/beads - It is a settled proposition of law that once a partnership is penalized, its partners cannot be penalized separately for the same offence - the penalty imposed on the Appellant 2 is not sustainable and liable to be set aside. - AT....