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2017 (2) TMI 45 - AT - CustomsImposition of joint and several duty liability and penalty 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 demand that the noticee appellants have to be provided with the relevant documents/evidences, so that they could get the opportunity to give their explanation and defence themselves. Appeal allowed by way of remand.
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