TMI Blog1987 (2) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed on M/s. Kanta International and Rs. 1,50,000/- on Shri M.L. Gupta, imposed by the Collector of Customs (Preventive), Bombay under Section 112 of the Customs Act. When the stay application came up for consideration, Shri Prabhu, appearing for the Collector, raised a preliminary objection regarding the maintainability of the joint appeal filed by the parties to the appeal. He contended that the appellants should have filed two separate appeals and two separate stay applications. Alternatively, Shri Prabhu contended that even if it is permissible to file a joint appeal, two sets of fees should have been paid. Since two sets of fees have not been paid the stay applications which arise out of their appeal cannot be heard. Shri Prabhu fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kartha and another on the HUF and, therefore, there should be two separate appeals. Shri Prabhu also contended that the HUF and Kartha are two separate entities. 4. We have carefully considered the submissions made by both the sides. The short question for our consideration is whether a joint appeal by a Hindu Undivided Family and its Kartha is permissible in law or whether there should be two separate appeals, one by the HUF and another by Kartha or that even a joint appeal is permissible, should there be payment of two sets of fees. 5. There is no controversy regarding the status of the appellant. Kanta International is a HUF and Shri M.L. Gupta is its Kartha. According to the order of the Collector of Customs (Preventive), Bombay, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision or order passed by the Collector of Customs. The Customs (Appeals) Rules, 1982 provides among other things that an appeal under sub-section (1) of Section 129-A shall be made in Form No. C.A-3 (see Rule 6). The form C.A-3 sets out the particulars to be furnished by the appellant and also prescribes verification to be made by the appellant. According to the Rules, the grounds of appeal and the verification is required to be signed in the case of an individual, by the individual himself or where the individual is absent from India by the individual concerned or by some person duly authorised by him in this behalf and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecree. Rule 1 reads: Every appeal shall be preferred in the form of a memorandum signed by the appellant or his pleader and presented to the Court or to such officer as it appoints in this behalf. Rule 4 of Order XLI reads : Where there are more plaintiffs or more defendants than one in a suit, and the decree appealed from proceeds on any ground common to all the plaintiffs or to all the defendants, any one of the plaintiffs or of the defendants may appeal from the whole decree, and thereupon the Appellate Court may reverse or vary the decree in favour of all the plaintiffs or defendants, as the case may be. 8. Who may be joined as appellants is not specifically laid down in the Civil Procedure Code. But then if two or more perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided Family and the Karta could jointly file an appeal. It is in respect of the same transaction entered into by the Hindu Undivided Family through its Karta the penalty came to be imposed. The challenge in the appeal is in regard to that transaction. The relief claimed by them would be common and the cause of action is also the same. And, therefore, the Hindu Undivided family and its Karta can join together as appellants and can file a single appeal paying a single set of fees. 11. In the above view of the matter, we hold that the preliminary objection raised by Shri Prabhu is not sustainable in law. The appeal filed by M/s. Kanta International (H.U.F.) and its Karta Shri M.L. Gupta is in order and is maintainable in law. 12. The stay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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