https://www.taxtmi.com/caselaws?id=337624 The Tribunal allowed the appeals, setting aside the judgment that initiated recovery proceedings against the lessor for outstanding dues from the lessee, an EOU. It was held that recovery of confirmed dues from the lessee cannot be imposed on the lessor, even if the lessee vacated the premises before fulfilling obligations. The Tribunal emphasized that the recovery notice issued to the lessor was not justified under Section 142(1)(c)(ii) of the Customs Act, 1962, based on established precedent. en-us Tue, 06 Dec 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337624 The Tribunal allowed the appeals, setting aside the judgment that initiated recovery proceedings against the lessor for outstanding dues from the lessee, an EOU. It was held that recovery of confirmed dues from the lessee cannot be imposed on the lessor, even if the lessee vacated the premises before fulfilling obligations. The Tribunal emphasized that the recovery notice issued to the lessor was not justified under Section 142(1)(c)(ii) of the Customs Act, 1962, based on established precedent. Case-Laws Central Excise Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337624