9911796707
TMI Blog1995 (3) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... Chander, President]. - M/s. Vora Enterprises, 12 Pollock Street, 2nd floor, Calcutta-700 001 have filed an appeal being aggrieved from the order passed by the Collector of Central Excise & Customs, Calcutta. The said appeal was received in the Registry on 15th of February, 1995. Notices of hearing were issued for the hearing of the appeal for 23rd March, 1995 and the matter was adjourned ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... change of status from time to time. He fairly stated that presently Shri Mitesh Sheth is a partner of Vora Enterprises. He further pleaded that he has got no hesitation in ..... a fresh appeal. which will be signed and verified by a proper person. Shri B.K. Singh, learned SDR pleaded that the appeal is not signed in terms of the Customs (Appeals) Rules, 1982 and as such, it is an invalid appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf and where the individual is a minor or is mentally, incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf. (b) in the case of a Hindu undivided family ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal shall be made in Form No. C.A.-3 (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (4) of Section 129A shall be made in Form No. C.A.-4. (3) Where an appeal under sub-section (1) of Section 129A or a memorandum of cross-objections under sub-section (4) of that section is made by any person other than the Collector of Customs, the grounds of appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal has to be signed by Shri Shreyan Vora in terms of sub-rule 2(a) of Rule 3 of Customs (Appeals) Rules, 1982. In the matter before us, the appeal has been signed by Shri Mitesh Sheth. He has got no locus standi to file and sign the appeal memo and as such, we hold that the appeal is invalid. The same is dismissed. During the course of arguments, Shri N. Ramanathan, learned consutant had stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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