Locus standi in customs penalty challenges: a third party cannot seek waiver of pre-deposit for another importer's penalty.

A person who financed an import and retained custody of the goods lacked locus standi to seek waiver of pre-deposit and stay against a penalty imposed on the importer, because the impugned order fastened no liability on that applicant. The challenge was directed to another party's penalty under the Customs Act, so the applicant could not maintain the request on its own behalf. The application was therefore held not maintainable for want of standing and was dismissed.

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Issues: Whether the applicant, who was not the person against whom penalty was imposed, had locus standi to seek waiver of pre-deposit and stay of the penalty imposed on the importer.

Analysis: The applicant financed the import and held custody of the goods, but the impugned order did not fasten any liability on it. The prayer was directed against the penalty imposed on the importer under the Customs Act. In these circumstances, the applicant was held to have no standing to seek waiver of pre-deposit of another party's penalty.

Conclusion: The application was not maintainable for want of locus standi and was dismissed.

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