Home Case Index All Cases Customs Customs + AT Customs - 1995 (12) TMI AT This
The appellant, a partnership firm acting as a clearing agent, sought a refund of auxiliary duty paid on an imported consignment. The claim was rejected as the firm did not have the authority to file the appeal in its own name. The Tribunal held that without proper authorization from the importer, the appeal was not maintainable. The appeal was dismissed.
|