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<h1>Appeal dismissed due to Power of Attorney issues & lack of participation.</h1> The appeal was dismissed by the Appellate Tribunal CEGAT, MADRAS due to issues with the Power of Attorney and lack of participation by the Shipping ... Appeal The appeal was dismissed by the Appellate Tribunal CEGAT, MADRAS as it was found to be not competent and maintainable due to issues with the Power of Attorney and lack of participation by the Shipping Company in the proceedings. The appeal was filed by Tekwani, Power Agent on behalf of M/s. Raisa Shipping & Trading (P) Ltd., but the Power of Attorney was not validly executed.