2026 (1) TMI 347

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....ner of Customs, Tuticorin.<br>Customs<br>2026 (1) TMI 347 - MADRAS HIGH COURT - 2026:MHC:16<br>MADRAS HIGH COURT - HC<br>Dated:- 2-1-2026<br>C. M. A. Nos. 863, 864, 865 & 866 of 2010 And M. P. Nos. 1, 1, 1 & 1 of 2010 - -<br>Customs<br>Honourable Dr. Justice Anita Sumanth And Honourable Mr. Justice P. Dhanabal For the Appellant : Mr. B. Satish Sundar for Mr. G.R.M. Palaniappan (in all appeals) ....

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....its partner is valid, since the partnership firm and partner are one and the same imposing penalty to both are valid in law?" 3. As far as C.M.A.No. 866 of 2010 is concerned, the appellant / S.Shivashankar has passed away on 17.05.2021 and a copy of the death certificate is available at page 57 of the typed-set dated 17.12.2025. In light of the aforesaid, this appeal abates. 4. In C.M.A.No. ....

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.... Foreign Trade (Development & Regulation) Act, 1992 for misdeclaration of goods, (iii) option to redeem was given on payment of Rs. 4,00,000/- and appropriate duty, to be exercised within one month from receipt of the order, (iv) penalty of Rs. 47,77,420/- under Section 114A imposed on the appellant and, (v) penalties of Rs. 2,00,000/- Rs. 4,00,000/- and Rs. 5,00,000/- i....

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....ture of the goods imported but only attempts to bring the same within the ambit of Grey Cotton fabric, albeit unsuccessfully. In light of the aforesaid discussion, we find no merit in this appeal. The question of law as far as C.M.A.Nos. 863 of 2010 and 864 of 2010 are concerned, is answered in favour of the Revenue. C.M.A.Nos. 863 & 864 of 2010 are dismissed. 8. As far as C.M.A.No. 865 of 2010....