2003 (4) TMI 112 - SCH - Customs

Appeal by Power of attorney holder - Tribunal dismissed appeal as no locus standi to file appeal - Held that - ground is wholly unjustified in view of Section 146A of the Customs Act, 1962. Therefore, these appeals are allowed and the impugned judgment and order passed by the Tribunal is set aside - Decided in favour of assessee.

Summary

The Supreme Court of India allowed the appeals filed against a judgment by the Customs Excise & Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai, which dismissed the appeals solely because they were filed by a power of attorney holder. The Supreme Court set aside the Tribunal's judgment citing Section 146A of the Customs Act, 1962. No costs were awarded.