Paying off one Noticee’s liability via Settlement Commissioner does not absolve other Noticees from their obligations: Delhi HC overturns CESTAT ruling [Read Order]
Relieving one noticee's liability, whether through payment or settlement before the Settlement Commissioner, doesn't excuse other noticees from their obligations
By Navasree A.M - On February 22, 2024 2:09 pm - 2 mins read
“Discharge of liability of one of the noticees either by making a payment without contest or by settlement before the Settlement Commissioner would not absolve other noticees from their liability.” -Division bench of Delhi HC observed in M/s Seville Products Ltd. Vs. Commissioner of Customs & Exports. Based on the above mentioned precedent, the Delhi…
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