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    <title>2016 (9) TMI 219 - CESTAT MUMBAI</title>
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    <description>The Tribunal remanded the case involving alleged fraudulent availment of drawback by non-existent firms and joint imposition of penalties without specifying individual liabilities. Emphasizing the importance of clarity in determining individual liabilities, the Tribunal ordered a fresh adjudication to ascertain specific liability for each person involved in the fraudulent activities under the Customs Act, 1962. The judgment highlighted the necessity of precise demands and individual liability assessments, ensuring a fair and accurate distribution of penalties and fines among the parties implicated in the fraudulent scheme.</description>
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      <description>The Tribunal remanded the case involving alleged fraudulent availment of drawback by non-existent firms and joint imposition of penalties without specifying individual liabilities. Emphasizing the importance of clarity in determining individual liabilities, the Tribunal ordered a fresh adjudication to ascertain specific liability for each person involved in the fraudulent activities under the Customs Act, 1962. The judgment highlighted the necessity of precise demands and individual liability assessments, ensuring a fair and accurate distribution of penalties and fines among the parties implicated in the fraudulent scheme.</description>
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