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2017 (12) TMI 38 - AT - CustomsCondonation of delay of 555 days in filing appeal before Tribunal - parties to proceedings - Section 129 A of the Customs Act 1962 - Held that: - right to appeal before the Tribunal is for an aggrieved persons against an order passed by the Authority - In the case in hand the impugned Order-in-Appeal No.HYD-CUS-000-APP-162 & 163-15-16 dated 29.02.2016 is indicating that appellant before 1st Appellate Authority is Smt Elete Susheela and not the applicant in this application. Application filed by applicant to condone the delay in filing the appeal, is devoid of merits, as appeal of Shri E. Ram Reddy itself is not maintainable before the Tribunal - application for COD dismissed.
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