1986 (9) TMI 195

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..... r (J)]. - 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 .....

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..... t 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 .....

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