2021 (3) TMI 373

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..... 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 the said common order. The impugned comm....

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.... 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 foreign currency notes of 35,000 US Dollar valued at Rs.....

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....(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 time being in force in the REPUBLIC OF INDIA". 6. It is clear from the or....

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....s 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 different aggrieved persons. In the light of the prescribed form for appeal, it....