Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Customs Act | Joint Several Demand on High Sea Seller's Director Impermissible; Recovery Only From Actual Importer : CESTAT Kolkata
The tribunal ruled that customs duty can only be recovered from the actual importer of goods, not from directors of companies that sold title documents on the high seas. This bars revenue from issuing joint several demands against high sea sellers' directors, protecting corporate officers from liability for obligations that legally belong solely to the importer.