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2015 (9) TMI 87 - HC - CustomsMaintainability of Appeal – Competent person to file Appeal – Only apprehension of appellant is that Tribunal has made certain observations and drawn certain conclusions which would affect appellant adversely – There was serious debate on maintainability of appeal at instance of appellant who was not party before Tribunal – Held that:- Tribunal rendered above findings and conclusions without giving any opportunity to Appellant to place its version – In event competent authority deciding to proceed in pursuance of show cause notice issued to appellant, it would be open to appellant to urge that order of Tribunal and any observation, finding and conclusion therein will not be binding as appellant was not party before Tribunal – It would be open for appellant to point out to competent authority adjudicating show cause notice that in light of limited role played by it, appellant cannot be termed as custodian within meaning of said term under Customs Act – Appeal disposed of.
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