2017 (2) TMI 45

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..... lty on 8 appellants - Natural justice - rejection of declared value - whether the imposition of Duty liability on a group of persons jointly and severally, is justified? - Held that: - The CESTAT Delhi in the case of M/s Golden Tobacco Ltd.[2014 (3) TMI 983 - CESTAT NEW DELHI], hold that the demands cannot be confirmed severally and jointly against the assessee. Principles of natural justice de .....

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..... am Asudani, 7. Shri Dharmesh Bhartbhai bhavsar, and 8. Shri Kishore Ramchandra Achhada, have filed the appeals against the common OIO-12/COMMR / OA/2006 dt 20.12.2006 passed by the Commissioner (Customs), Ahmedabad. 1.1 The impugned Order in Original reject the declared value of their imported goods viz., Mobile Phones and Parts and re-determine the same as ₹ 1,55,42,360/- and co .....

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..... t be fastened on a group of persons jointly and severally and any order confirming liability on more than one persons is illegal. * The request of the appellants for copies of relevant documents retained and lying in custody of the Customs Dept is not allowed, and thus the appellants are deprived of documents relevant to their explanation and defence. * Enhancement of value of the goods .....

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..... severally and jointly against the assessee. CESTAT, Delhi in the said case inter alia observes as under: Legal issue as to whether demands can be confirmed jointly and severely was the subject matter of various decision of the Tribunal. One such reference can be made to Tribunals order in the case of Sree Aravindh Steels Ltd. v. Commissioner of Central Excise, Trichy - 2007 (216) E.L.T. 3 .....

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..... ir explanation and defence themselves. 5.2 Considering above discussions, the matter deserves to be remanded for adjudication afresh by the Adjudicating Authority viz., Commissioner (Customs), Ahmedabad, which is directed to be done within four months of the receipt of this Order and after giving necessary opportunity of personal hearing and submission of evidences as per law to the appellants. .....

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