Whether smuggling of goods would attract penalty on both firm and partners; case referred to larger

Excise & Customs : In view of apparent conflict between judgments in Commissioner of Customs (E.P) v. Jupiter Export [2007] 213 ELT 641 (Bom.) and Textoplast Industries v. Addl. Commissioner of customs 2011 (272) ELT 513 (Bom.), issue whether 'for same infraction, penalty can be levied on firm and partners both' was referred to larger bench