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        <h1>Appeal dismissed due to Power of Attorney issues & lack of participation.</h1> <h3>RAISA SHIPPING & TRADING (P) LTD. Versus COLLECTOR OF C. EX. & CUSTOMS</h3> RAISA SHIPPING & TRADING (P) LTD. Versus COLLECTOR OF C. EX. & CUSTOMS - 1993 (66) E.L.T. 237 (Tribunal) 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.

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