1995 (12) TMI 104

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..... t, a partnership firm, acted as a clearing agent in relation to the import of a consignment of goods made by the importer, M/s. Madya Pradesh United Polypropelene Ltd. Bhopal. Duty was levied and paid. The appellant-firm subsequently filed an application before the jurisdictional Assistant Collector seeking refund of a part of auxiliary duty paid on the ground that by virtue of a notification auxi .....

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..... ay of revision before the Government which was transferred to the Tribunal. The Tribunal on consideration of Sections 146 and 147 of the Customs Act, 1962 and the provisions relating to appeal under the Customs Act, held that the agent cannot file an appeal in his own name and right without stating that the beneficiary is the importer or someone else and that in the absence of any power of attorne .....

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..... an act directly or through a duly constituted agent. If the agent files a proceeding on behalf of the principal, it should be clearly indicated that the proceeding is by the principal through the agent. In this case, the refund application or the appeal should be by the importer represented by the duly constituted agent. Appellant has no case that it is in this manner that the refund application o .....

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