Locus standi in customs demand appeals: contractors lacked standing where the confirmed demand was made only against the importer.

An appeal challenging a less charge demand was held not maintainable because the demand had been issued to and confirmed against the importer alone. The importer, as the person aggrieved by the appellate order, had standing to invoke the Tribunal's jurisdiction, whereas the contractors were not the persons against whom the demand stood confirmed and therefore lacked locus to file the appeal. The appeal was dismissed for want of maintainability.

---

---

Issues: Whether the appeal filed by the contractors was maintainable when the less charge demand had been raised and confirmed against the importer.

Analysis: The demand was issued to and confirmed against the importer, and the importer alone answered the description of a person aggrieved for the purpose of challenging the appellate order. The contractors, not being the persons against whom the demand stood confirmed, lacked the requisite standing to invoke the Tribunal's appellate jurisdiction.

Conclusion: The appeal was not maintainable and was dismissed.

---