https://www.taxtmi.com/caselaws?id=72418 A clearing agent cannot maintain an appeal without authority from the importer, and an appeal filed beyond the prescribed limitation period without any request for condonation of delay is liable to rejection. On the facts stated, the agents admittedly lacked authorisation to file the appeal, and the delay was unaccompanied by any condonation request. The order of the Collector (Appeals) therefore disclosed no infirmity, and the appeal was rejected for want of authority as well as limitation. en-us Thu, 04 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 13:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72418 A clearing agent cannot maintain an appeal without authority from the importer, and an appeal filed beyond the prescribed limitation period without any request for condonation of delay is liable to rejection. On the facts stated, the agents admittedly lacked authorisation to file the appeal, and the delay was unaccompanied by any condonation request. The order of the Collector (Appeals) therefore disclosed no infirmity, and the appeal was rejected for want of authority as well as limitation. Case-Laws Central Excise Thu, 04 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72418