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14 We shall now examine the submissions made by Counsel in support of and against the proposition that simultaneous penalties cannot be imposed upon the partnership-firm and its partners under Section 112(a) of the Act. However, before we examine the submissions, it would be useful to broadly refer to the scheme of the Act.

15 The charge of Customs duties under the Act as provided in Section 12 of the Act is on the goods imported into or exported from India. It has nothing to do with the persons importing or exporting the goods unless exemption is granted under Section 25 of the Act from the duties of Customs on the basis of the character of the person importing and/or exporting the goods. Nevertheless, the entire process of assessing the import/ export goods to duties of Customs is initiated by the person who is importing/ exporting the goods. The basic requirement for a person to import/export goods, is an allotment of Import-Export Code (IEC) number by the Director General of Foreign Trade (DGFT). On the basis of the IEC number, a person can initiate the process of filing a Bill 6 2014(7)SCC 303 S.R.JOSHI/PVR 23 Alt. custom-100-2012(F).odt of Entry in case of import goods and a Shipping Bill in case of export goods. In the present facts, we are concerned with imported goods.