Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Customs duty cannot be fastened jointly and severally on multiple noticees without first determining the actual importer and the role of each person. The Tribunal held that the adjudicating authority must examine the documentary evidence, record clear factual findings on individual responsibility, and then fix duty and penalty, if warranted, on the person concerned. Because the impugned order had imposed liability without that determination, it was set aside against the appellants and the matter was remanded for de novo adjudication by a speaking order, with all contentions left open.
Customs duty cannot be fastened jointly and severally on multiple noticees without first determining the actual importer and the role of each person. The Tribunal held that the adjudicating authority must examine the documentary evidence, record clear factual findings on individual responsibility, and then fix duty and penalty, if warranted, on the person concerned. Because the impugned order had imposed liability without that determination, it was set aside against the appellants and the matter was remanded for de novo adjudication by a speaking order, with all contentions left open.
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