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2021 (3) TMI 373 - KERALA HIGH COURTAbsolute Confiscation - Foreign Currency Notes - imposition of penalty as well under Section 114 of the Customs Act, 1962 read with Section 13(1) of Foreign Exchange Management Act, 1999 - HELD THAT:- The appeal at Ext.P3 is undisputedly a joint appeal filed by both petitioners feeling aggrieved by the order passed by the adjudicating authority which is a common order. Rule 3(1) of the Customs (Appeals) Rules, 1982 provides that the appeal under Section 128 is required to be filed in Form No.CA-1 provided under Chapter V of the said Rules. Form No.CA-1 contains seven particulars to be incorporated. Some of such particulars are date of communication of the decision or order appealed against, whether duty or penalty or both is deposited and if not, whether any application dispensing with such deposit is moved. It is thus clear that separate information can be there if the appeals are filed by different aggrieved persons. It will not be proper to entertain join appeal particularly when the consequence suffered by aggrieved persons are different. Similarly, statement of facts as well as relief claimed in appeal as stated in the prescribed form can be different for each aggrieved person - though the adjudicating authority can pass a common order affecting more than one person, the affected persons are supposed to file separate appeals so as to enable the Appellate Authority to deal with the same conveniently. Petition dismissed.
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