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Issues Involved:
1. Right of Agents to File Appeals 2. Interpretation of Terms in Notification 3. Maintainability of Appeal by Agents Detailed Analysis: 1. Right of Agents to File Appeals: The primary issue in this case concerns whether V.V. Dabke & Sons, as Customs House Agents, have the right to file an appeal in their own name regarding the refund of duty for imported designs and drawings. The Tribunal noted that the agents filed the appeal without indicating the real importers who could be said to be aggrieved by the rejection of the refund claim. The Tribunal emphasized that the agents paid the fee in their own name and did not present a power of attorney, which would authorize them to act on behalf of the importers. The Tribunal referred to Section 147 of the Customs Act, which allows agents to perform actions required by the Act on behalf of the owner, importer, or exporter of goods. However, the Tribunal concluded that this authority does not extend to filing appeals in their own right without indicating the actual beneficiary. 2. Interpretation of Terms in Notification: The agents contested the interpretation of the terms "Charts and Plans" in Notification No. 95/78 as amended by Notification No. 231/78, arguing that "designs and drawings" should be considered equivalent to "charts and plans" and thus exempt from auxiliary duty. The Tribunal cited the Appellate Collector's decision, which differentiated between "charts and plans" and "drawings and designs," stating that "charts" refer to tabular representations and "plans" typically refer to representations of buildings or civil engineering constructions. The Tribunal agreed with this interpretation, noting that the imported goods, being drawings and designs of a machine, do not fall under the exemption provided for "charts and plans." 3. Maintainability of Appeal by Agents: The Tribunal addressed the maintainability of the appeal filed by the agents. It was noted that the agents informed the Registry that they would not attend the hearing and requested a decision based on their written submissions. The Tribunal highlighted that under Section 146 of the Customs Act, agents are licensed to conduct business related to the import or export of goods, but this does not extend to filing appeals in their own right. The Tribunal also referred to the Customs (Appeals) Rules, 1982, which prescribe that appeals must be signed by the appellant or an authorized person, emphasizing that the appeal must be by the appellant and not the agent in their own right. Conclusion: The Tribunal concluded that the agents did not have the locus standi to file the appeal in their own right concerning the imports by M/s. Accurate Engineering Co. Pvt. Ltd. Since the agents did not present a power of attorney or any authorization from the importers, the appeal was deemed not maintainable. Consequently, the appeal was dismissed.
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