The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that customs duty cannot be demanded “jointly or severally” from multiple individuals unless goods are shown to have been imported jointly. The bench of Vasa Seshagiri Rao (Technical Member) and Ajayan T.V. (Judicial Member) has observed that valuation under Rule 9…
Membership Required
Already a member? Log in here
