2005 (1) TMI 570 - AT - Customs

Summary

The appeal was rejected by the Appellate Tribunal CESTAT, Kolkata as the appellant, a manager of a courier company, did not have the authority to file the appeal for release of goods of foreign origin seized by customs. The appellant was not the owner of the goods and had not been properly authorized by the owner to file the appeal. The Tribunal upheld the decision of the Assistant Commissioner and rejected the appeal.