2015 (11) TMI 443 - SCH - Customs

Implication of Respondent - Respondent a CHA challenged order of High Court - Held that - Reason for implicating the respondent was that he was not only Customs House Agent of M/s. Gold-en Plastics Company but had signed security bond as a surety. In view thereof he was surely an aggrieved person. We, thus do not find any error in the order of the High Court. - Decided against Revenue.

Summary

The Supreme Court dismissed the appeal in a case where a Customs House Agent was implicated in proceedings initiated by the Customs Department after the dissolution of the importing firm, M/s. Gold-en Plastics Company. The Court found that the agent, who had signed a security bond as a surety, was indeed an aggrieved person.