Surety Liable for Unpaid Customs Duties Only After Exhausting Recovery from Importer, Ensures Fairness in Duty Claims.

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....Recovery of duty from the Surety - exemption of bond for customs duty exemption - The impugned order confirmed the demands only against the importer and the duties were ordered to be recovered from the appellant only to the extent that they could not be recovered from the importer - thus, insofar as the recovery of dues from the appellant is concerned, the order is legally correct and is also fair and balanced - AT....