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    <title>1987 (2) TMI 397 - CEGAT, BOMBAY</title>
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    <description>The Tribunal ruled in favor of the appellants, allowing the joint appeal by a Hindu Undivided Family (HUF) and its Kartha to proceed under the Customs Act. It held that a single appeal was permissible as the penalties arose from a single transaction involving both parties. The Tribunal rejected the argument for separate appeals and fees, emphasizing the common issue affecting both the HUF and Kartha. The judgment clarified the procedure for joint appeals by HUFs and Karthas, highlighting the applicability of legal principles on joinder of parties in suits and appeals.</description>
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    <pubDate>Thu, 12 Feb 1987 00:00:00 +0530</pubDate>
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      <title>1987 (2) TMI 397 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=80366</link>
      <description>The Tribunal ruled in favor of the appellants, allowing the joint appeal by a Hindu Undivided Family (HUF) and its Kartha to proceed under the Customs Act. It held that a single appeal was permissible as the penalties arose from a single transaction involving both parties. The Tribunal rejected the argument for separate appeals and fees, emphasizing the common issue affecting both the HUF and Kartha. The judgment clarified the procedure for joint appeals by HUFs and Karthas, highlighting the applicability of legal principles on joinder of parties in suits and appeals.</description>
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      <pubDate>Thu, 12 Feb 1987 00:00:00 +0530</pubDate>
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