TMI Blog2021 (3) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... rticulars 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 suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are to be filed separately. 5. I have considered the submissions so advanced and perused the materials placed before me. The petitioners, aggrieved by the common order which is at Ext.P2 passed by the Joint Commissioner of Customs, had filed joint appeal challenging the said order. The operative portion of the said order reads thus: a. I absolutely confiscate the seized foreign currency notes of 35,000 US Dollar valued at ₹ 24,36,000/- under Sections 113 (d),113 (e) and 113 (h) of the Customs Act, 1962 read with Sections 13 (2) of the Foreign Exchange Management Act, 1999. b. I absolutely confiscate the material objects viz. two numbers of pants used for concealing the foreign currency, having no commercial value, under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. In the light of the prescribed form for appeal, it will not be proper to entertain join appeal particularly when the consequence suffered by aggrieved persons are different. Sim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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