https://www.taxtmi.com/caselaws?id=450682 Rule 12 of the CESTAT Procedure Rules, 1982 requires the concerned Principal Commissioner or Commissioner to be joined as respondent, and the expression was read to include the authority connected with the same show cause notice and transaction. Section 129A of the Customs Act, 1962, read with the analogy of Order I Rule 3 CPC, supported joinder of more than one respondent where the dispute arose from the same transaction and common questions were involved. The notifications dated 31.03.2022 and the departmental instruction dated 20.10.2016 were noted, but they did not bar impleadment where the statutory scheme permitted it. The jurisdictional Principal Commissioner or Commissioner was therefore allowed to be impleaded as an additional respondent. en-us Fri, 01 Mar 2024 00:00:00 +0530 Sat, 09 Mar 2024 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450682 Rule 12 of the CESTAT Procedure Rules, 1982 requires the concerned Principal Commissioner or Commissioner to be joined as respondent, and the expression was read to include the authority connected with the same show cause notice and transaction. Section 129A of the Customs Act, 1962, read with the analogy of Order I Rule 3 CPC, supported joinder of more than one respondent where the dispute arose from the same transaction and common questions were involved. The notifications dated 31.03.2022 and the departmental instruction dated 20.10.2016 were noted, but they did not bar impleadment where the statutory scheme permitted it. The jurisdictional Principal Commissioner or Commissioner was therefore allowed to be impleaded as an additional respondent. Case-Laws Customs Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450682