IDT Recent Case Laws - CCE & C, Surat-II v. Md. Farookh Md. Ghani 2010 (Guj.)

CCE & C, Surat-II v. Md. Farookh Md. Ghani 2010 (Guj.)

If, the penalty u/s 112 of Customs Act, has already been imposed on Partnership Firm, then same penalty cannot be imposed on Partner separately unless the act provides specifically.