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HomeIndirect TaxesCustoms Duty Can’t Be Demanded “Jointly or Severally” From Multiple Persons Unless...

Customs Duty Can’t Be Demanded “Jointly or Severally” From Multiple Persons Unless Goods Were Imported Jointly: CESTAT

Indirect Taxes

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By Mariya Paliwala
Customs Duty Can’t Be Demanded “Jointly or Severally” From Multiple Persons Unless Goods Were Imported Jointly: CESTAT

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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…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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