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TMI Blog2015 (3) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... 320/13 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... Sahar and ordered the same to be recovered from Shri Vijay Khurana and Shri Venu Nair, Director of M/s. Vegha Shipping & Transport Pvt. Ltd. under the provisions of Section 28 of the Customs Act, 1962. He has also imposed penalties on all the appellants for contravention of provisions of Customs Act. He has held the goods liable to confiscation under the provisions of Sections 111(d) and 111(m) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Shivkumar Agarwal Vs. CC(Prev), Mumbai vide final order No. A/626-628/13/CSTB/C-I dated 09/04/2013, No. A915-927/12/EB/C-II dated 26/09/2012 and NO. A/1414-1416/13/CSTB/C-I dated 17/06/2013. In these decisions, this Tribunal had considered an identical issue and had held that duty cannot be ordered to be recovered on joint and several basis and duty liability has to be determined separately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d several basis. The liability of each person has to be determined separately and therefore, the impugned order is clearly unsustainable in law. Therefore, the matter has to go back to the adjudicating authority for fresh consideration for determination of the facts as to who is the person responsible for payment of duty in respect of each bill of entry. If more than one person is found to be resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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