Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1994 (3) TMI 206

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : Jyoti Balasundaram, Member (J)]. The above miscellaneous application has been filed for early hearing of the above appeals in the following circumstances : The bills of entry dated 8-8-1991 and 30-10-1991 were filed for clearance of diplomatic cargo by the First Secretary to the Polish Embassy and the Military Attache of the Polish Embassy respectively, for clearance of consignments .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... olvement in the import of the excessive items. One Shri R.L. Nayyar of M/s. Geekay Sales Corporation who had been named by the diplomats as the indenting agent on behalf of the applicants was summoned and his statement was recorded in which he denied acting as indenting agent and denied all knowledge of the applicants. The diplomats requested for re-export of the excessive items vide their letters .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sing the order. Hence the appeals. 2. At the outset a preliminary issue as to the maintainability of the appeals arose viz. as to whether the applicants herein were persons aggrieved within the meaning of Section 129A of the Customs Act, 1962. Learned Counsel, Shri J.S. Agarwal submitted that the applicants were aggrieved persons as the goods supplied to the diplomats belonged to them and titl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd is entitled to ask for their re-export unless proved to be a party to fraud or unless payment of the price of the goods stands guaranteed to him by virtue of letter of credit or otherwise, we are satisfied that the applicants are persons aggrieved within the meaning of Section 129A and entitled to file appeals before the Tribunal. 3. We would also like to observe that the decision in the Sa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates