Customs duty cannot be demanded jointly and severally: CESTAT quashes penalty u/s 114A

The CESTAT has quashed a penalty for customs duty, ruling that the duty cannot be demanded jointly and severally. The case involved an issue where customs duty was levied jointly and severally on multiple parties. The tribunal determined that such a demand was incorrect and ruled in favor of the appellant. The judgment reinforces the principle that customs duties should be demanded based on the specific circumstances of each party involved, and penalties should not be imposed collectively unless justified by the facts of the case.