TaxTMI 
TaxTMI 
2021 (7) TMI 1144
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.... Ms. Kavery S. Thampi, Advocate, for the Respondent. JUDGMENT Aggrieved by a common order issued by the Joint Commissioner of Customs confiscating foreign currency and imposing penalty upon the appellants, a common appeal was preferred. Though the memorandum of appeal was acknowledged by the office of the Appellate Authority, a communication was issued to the appellants directing them to fi....
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....yaram, the Learned Counsel for the appellants as well as Adv. Kavery S. Thampi, the Learned Standing Counsel for the respondent. 4. Right of appeal is a statutory right and inheres in every person when the lis commences. The nature of the right of appeal is to be determined, in the instant case, when the order was passed by the Joint Commissioner. If the Joint Commissioner issues a common ....
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....r this purpose that the office of the Appellate Authority insists on separate appeals when there are more appellants than one. 6. The Learned Standing Counsel also referred to the Customs, Excise & Service Tax Appellate Tribunal (Procedure) Rules, 1982 and submitted that as per Rule 6 of the said Rules, appeal to the Appellate Tribunal can be filed only as a separate appeal even against co....
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....t control the right to file an appeal. 8. Further even if the Appellate Tribunal procedure require separate appeals even against common orders, if there are more appellants than one, that is not a reason to direct the appeal before the Commissioner Appeals to be filed as separate appeals. Appeal to the Commissioner of Appeals cannot be determined either by the rules governing the appeal to....