Customs, Excise and Gold Tribunal - Delhi
National Transport Co. vs Collector Of Customs on 4 September, 1986
Equivalent citations: 1986ECR611(TRI.-DELHI), 1986(26)ELT981(TRI-DEL)
ORDER K. Gopal Hegde, Member (J)
1. This appeal arises out of and is directed against the order' bearing No. S/49-1364/82-M dated 21-1-1983 passed by the Collector of Customs (Appeals), Bombay.
2. On the appeal being called, Shri Pal appearing for the Collector raised a preliminary objection as to the competence of the clearing agents to file the appeal on behalf of the appellants. He contended that the appellants have no authorisation authorising them to file the appeal. Shri Kandlur appearing for the appellants frankly admitted that they have not been authorised by the importer to file the appeal. He further submitted that the consignment which is the subject matter of the appeal is an old consignment and according to the existing practice the clearing agents were processing the matter and making claim for refund and filed the appeal.
3. The Collector (Appeals) had rejected the appeal on the ground that it is barred by time. Shri Kandlur. did not challenge that part of the findings of the Collector. He has submitted that the person who was looking after the work had left the service all of a sudden and hence there was delay.
4. This appeal deserves to be rejected firstly on the ground that the clearing agents are not competent to prefer appeals without proper authority. Secondly on the ground that there is no merit in the appeal-It has not been shown that the order of the Collector (Appeals) suffers from any infirmity. Admittedly, the appeal had been filed beyond the period of limitation. There seems to have been no, request for condoning the delay. In the circumstances, it cannot be, said that the order passed by the Collector (Appeals) is erroneous.
5. In the result this appeal fails and the same is rejected.