2025-VIL-2156-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Import of garments – Demand of duty – Investigation revealed that Jatin Seth of R.K. Enterprises had imported garment accessories at Nil rate of Custom Duty as provided under Customs Notification No.21/2002 by using Importer Exporter Codes (IECs) of 15 Exporters – After investigation, department issued show cause notice to various persons including Appellants – Adjudicating authority confirmed demand as proposed in show cause notice – Whether Appellants are liable to pay duty jointly and/or severally with Jatin Seth – HELD – It is an undisputed fact that none of 15 IEC holders imported subject goods for their own use. Impugned consignments have actually been imported by a trader, viz., Jatin Seth in name of various garment exporters misusing their IE Codes. Jatin Seth is the actual importer and beneficiary of subject import. Show cause notice apprehended that some of Appellants have willfully colluded with Jatin Seth and allowed their IECs and Import Certificates to be used in import of garment accessories by Jatin Seth for monetary consideration. Appellants are separate legal entities/juridical persons and therefore, there could not be any proposal in first place to demand jointly and/or severally which was unfortunately confirmed in impugned Order-in-Original. Demand of duty cannot be confirmed against various persons on “jointly and/or severally” basis. Impugned Order-in-Original is set aside. Cases remanded back to file of Original Authority to decide against whom the actual demands could be made – Appeals disposed of
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