Managing Director's Appeal for Duty Waiver Dismissed for Lack of Standing

The appeal for waiver of pre-deposit of duty amount was dismissed as the appellant, the Managing Director of a company under winding up, lacked the standing to file the appeal. The court held that the Official Liquidator should have been the one to file the appeal.

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The appellant sought waiver of pre-deposit of duty amount of Rs. 8,73,192. The appeal was dismissed as not maintainable since the appellant, as Managing Director of a company under winding up, had no locus standi to file the appeal. The Official Liquidator should have filed the appeal.

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