2015 (3) TMI 375

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....ckria and Naveen Bindal, Advocates For The Respondent : Govind Dikshit, AR ORDER Ms. Archana Wadhwa, Judicial Member - After dispensing with the condition of pre-deposit of duty and penalties, we proceed to decide the appeal itself inasmuch as the Joint Commissioner has confirmed the duties and imposed penalties on all the applicants jointly and severely on three applicants. 2. At this....

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....under Section 28(1) of the Customs Act, 1962 by invoking the proviso of extended limitation period to the said section alongwith interest at appropriate rate on the said differential Customs Duty under section 28AB of the Customs Act, 1962, from the first day of the succeeding month in which the Duty ought to have been paid till the payment of such duty. (v) I impose penalty of Rs. 42,69,567/- ....

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....at duties cannot be confirmed jointly and severally against more than one person and penalty cannot be imposed jointly and severely on various persons. As such, by following the said decision, we set aside the impugned order and remand the matter to Joint Commissioner for fresh decision, after making up his mind as to against which assessee the duty is to be confirmed. We make it clear that we hav....