https://www.taxtmi.com/caselaws?id=344739 The appeal was allowed by the Member (Judicial) as the demand could not be jointly and severally confirmed against multiple persons. The impugned order was deemed unsustainable, and the matter was remanded to the original adjudicating authority to determine against whom the demand should be made. The authority was instructed to consider all correspondence from the DGFT regarding the export obligation, the EODC certificate, and the cancellation of the bank guarantee by customs. en-us Mon, 08 May 2017 00:00:00 +0530 Tue, 27 Jun 2017 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344739 The appeal was allowed by the Member (Judicial) as the demand could not be jointly and severally confirmed against multiple persons. The impugned order was deemed unsustainable, and the matter was remanded to the original adjudicating authority to determine against whom the demand should be made. The authority was instructed to consider all correspondence from the DGFT regarding the export obligation, the EODC certificate, and the cancellation of the bank guarantee by customs. Case-Laws Customs Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344739