https://www.taxtmi.com/caselaws?id=783665 The dominant issue was whether customs duty and consequential penalties under ss. 112(a) and 114AA of the Customs Act could be confirmed against multiple distinct persons on a "jointly and/or severally" basis in a case alleging under-declaration of imported goods to reduce commission payable to licence holders or their employees. The Tribunal held that, consistent with prior court/bench decisions, duty liability cannot be fastened jointly and severally on separate legal entities without a clear finding identifying the actual importer/beneficial owner. Consequently, the impugned order was set aside and the matter remanded to the original authority to examine the record and determine the proper noticee against whom any duty demand and attendant penal consequences, if any, could lawfully be raised. en-us Thu, 18 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 11:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783665 The dominant issue was whether customs duty and consequential penalties under ss. 112(a) and 114AA of the Customs Act could be confirmed against multiple distinct persons on a "jointly and/or severally" basis in a case alleging under-declaration of imported goods to reduce commission payable to licence holders or their employees. The Tribunal held that, consistent with prior court/bench decisions, duty liability cannot be fastened jointly and severally on separate legal entities without a clear finding identifying the actual importer/beneficial owner. Consequently, the impugned order was set aside and the matter remanded to the original authority to examine the record and determine the proper noticee against whom any duty demand and attendant penal consequences, if any, could lawfully be raised. Case-Laws Customs Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783665