https://www.taxtmi.com/caselaws?id=793862 Appeals that merely adopted the grounds of a connected appeal could not survive independently once the connected appeal had already been remanded and the impugned order against the importing noticee no longer subsisted. Personal penalties imposed on the appellants, being purely consequential to the demand and confiscation against the importing noticee, also could not stand after the underlying liability ceased to exist. The penalties were therefore set aside. en-us Tue, 23 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793862 Appeals that merely adopted the grounds of a connected appeal could not survive independently once the connected appeal had already been remanded and the impugned order against the importing noticee no longer subsisted. Personal penalties imposed on the appellants, being purely consequential to the demand and confiscation against the importing noticee, also could not stand after the underlying liability ceased to exist. The penalties were therefore set aside. Case-Laws Customs Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793862