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TMI Blog2018 (6) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... rm on 13.06.2008 on death of her father - Held that:- The National Paper Agency against whom the order has been passed is not the present appellant i.e. National Paper Agency, under the proprietorship of Ms. Binal Damji Boricha. Therefore, Ms. Binal Damji Boricha has no locus standi to come in appeal against the order passed against National Paper Agency, wherein the present appellant was not the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri CJ Mathew, Member (Technical) Ms. Pooja Reddy, Advocate for the appellant Shri C. Singh, AC (AR) for the respondent ORDER Per: Ramesh Nair This appeal has been filed by National Paper Agency being proprietorship firm of Ms. Binal Damji Boricha, daughter of Shri Damji K. Boricha, who was the earlier proprietor of National Paper Agency. The prayer in the appeal is onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the finding of the impugned order. 4. We have carefully considered the submissions made by both sides. We find that as per the order, the appellant was National Paper Agency under IEC no. 0397016671 and relevant PAN no. ABYPVS160F. Accordingly, the National Paper Agency against whom the order has been passed is not the present appellant i.e. National Paper Agency, under the proprietorship of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also made clear that the impugned order cannot be enforced on the present proprietor of National Paper Agency i.e. Ms. Binal Damji Boricha. However, the order is very much enforceable against the actual importers who fraudulently imported the goods by misusing the IEC and PAN no. of Shri Damji K. Boricha, for the reason that the import was made in August and September 2008. During the said p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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