https://www.taxtmi.com/caselaws?id=257310 The tribunal allowed the appeals by remanding the matter back to the adjudicating authority for a fresh consideration of duty liability for each individual involved in the transactions. The impugned order seeking duty recovery from multiple persons without specific apportionment was deemed legally unsustainable. The tribunal emphasized the necessity of determining duty liability individually for each person and highlighted the importance of assessing roles and liabilities before imposing penalties under the Customs Act. All issues were kept open for further consideration, and the stay petitions were disposed of accordingly. en-us Wed, 22 Oct 2014 00:00:00 +0530 Mon, 09 Mar 2015 15:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257310 The tribunal allowed the appeals by remanding the matter back to the adjudicating authority for a fresh consideration of duty liability for each individual involved in the transactions. The impugned order seeking duty recovery from multiple persons without specific apportionment was deemed legally unsustainable. The tribunal emphasized the necessity of determining duty liability individually for each person and highlighted the importance of assessing roles and liabilities before imposing penalties under the Customs Act. All issues were kept open for further consideration, and the stay petitions were disposed of accordingly. Case-Laws Customs Wed, 22 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257310