9911796707
TMI Blog2015 (3) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... be recovered on joint and several basis - Held that:- It is a settled position in law, that duty cannot be demanded on joint and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here are eight appeals and stay petitions arising from Order-in-Original CAO NO. 88/2013/CAC/CC(I)/AB/Gr.VB dated 30/31.07.2013 passed by Commissioner of Customs (Imports), Mumbai. Vide the impugned order, the learned adjudicating authority has confirmed a duty demand of ₹ 44,76,593/- in respect of the goods cleared through the New Customs House, Mumbai under various bills of entry and order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so 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) of the Customs Act, 1962. Aggrieved of the same, the appellants are before us. 2. The learned Counsels for the appellants submit that the impugned order is bad in law as the duty is sought to be recovered from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions, 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 against each individual. The ratio of these decisions would apply to the facts of the present case. Accordingly, he pleads that the impugned order needs to be set aside and the matter remanded back to the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority 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 responsible, then the liability of each person has to be determined separately. Thereafter, the adjudicating authority has to consider the roles played by others to see that if they are liable to any penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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