2021 (3) TMI 373

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....I PAPPACHAN SRI.SARATH CHANDRAN K.B. FOR THE RESPONDENT : R1 BY SMT.KAVERY S THAMPI, SC. JUDGMENT Dated this the 5th day of March 2021 By this writ petition, the petitioners, who had suffered a common order at Ext.P2 against which a joint appeal, Ext.P3, is filed before the Appellate Authority, challenge the communication dated 24.12.2020 directing them to file separate files challenging ....

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....hose appeals are to be filed separately. 5. I have considered the submissions so advanced and perused the materials placed before me. The petitioners, aggrieved by the common order which is at Ext.P2 passed by the Joint Commissioner of Customs, had filed joint appeal challenging the said order. The operative portion of the said order reads thus: "a. I absolutely confiscate the seized f....

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....o Lakhs only) under Section 114 of Customs Act, 1962 read with Section 13(1) of Foreign Exchange Management Act, 1999 on Shri Ramaswamy Balakrishnan, S/o Shri. Ramaswamy, 72 TSR Layout Main Road, Pentecoastal Mission, Tiruppur-641602, Tamilnadu. e. This order is issued without prejudice to any other action that may be taken against the Noticee either under this act or under any other act for the t....

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....ded under Chapter V of the said Rules. Form No.CA-1 contains seven particulars to be incorporated. Some of such particulars are date of communication of the decision or order appealed against, whether duty or penalty or both is deposited and if not, whether any application dispensing with such deposit is moved. It is thus clear that separate information can be there if the appeals are filed by dif....