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HomeIndirect TaxesSeparate Penalty On Partner Not Sustainable Once Partnership Firm Penalised Under Customs...

Separate Penalty On Partner Not Sustainable Once Partnership Firm Penalised Under Customs Act: CESTAT

Indirect Taxes

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By Mariya Paliwala
Separate Penalty On Partner Not Sustainable Once Partnership Firm Penalised Under Customs Act: CESTAT

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The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that once a partnership firm has already been penalised under the Customs Act, a separate penalty cannot ordinarily be imposed on its partner for the same contravention. However, the bench of  S. S. Garg (Judicial Member)  upheld a reduced penalty…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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