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2015 (3) TMI 246 - CESTAT MUMBAIConfiscation of goods - duty is sought to be recovered from so many persons without ascertaining or apportioning the duty amount in respect of each person - Duty is sought to 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 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 under the provisions of the Customs Act. - Matter remanded back - Decided in favour of appellants.
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