https://www.taxtmi.com/caselaws?id=794139 Customs duty and penalty cannot be fastened on multiple persons on a joint and several basis without first determining the individual role and liability of each appellant, including who was the actual importer or defaulter in relation to the disputed consignments. The Tribunal noted that the proper course is to examine the documentary evidence, identify the person legally liable, and then pass a reasoned order. The impugned order was therefore set aside insofar as the appellants were concerned, and the matter was remanded to the Adjudicating Authority for fresh, speaking adjudication on individual liability, if any. en-us Mon, 29 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794139 Customs duty and penalty cannot be fastened on multiple persons on a joint and several basis without first determining the individual role and liability of each appellant, including who was the actual importer or defaulter in relation to the disputed consignments. The Tribunal noted that the proper course is to examine the documentary evidence, identify the person legally liable, and then pass a reasoned order. The impugned order was therefore set aside insofar as the appellants were concerned, and the matter was remanded to the Adjudicating Authority for fresh, speaking adjudication on individual liability, if any. Case-Laws Customs Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794139