2015 (10) TMI 2081

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..... claim on behalf of importer with proper authorization - Provision of regulation cannot be taken against Section 27; if at all against shall be challenged before the Hon'ble High Court or Supreme Court and not before the Tribunal - Found no merit in appeal - Decided against the Revenue. - C/2331/2012-DB - Misc. Order No. 20484/2014 - Dated:- 24-2-2014 - Shri B.S.V. Murthy, Member (T) and S.K. Mo .....

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..... ions, 1995 provides for the Customs House Agent to file the refund claim on behalf of the importer with proper authorization. It cannot be said that Regulation prevents the authorities from verifying the claim properly and in any way interferes with the process of verification of refund claim just because the same has been filed by the Customs House Agent. The law recognizes the Customs House Agen .....

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