https://www.taxtmi.com/caselaws?id=83018 The appeals filed by a company on behalf of individual appellants were deemed not maintainable by the Tribunal. The company's attempt to challenge penalties imposed on individuals without their separate appeals was rejected, as the company lacked authorization to represent the individuals. The Tribunal emphasized the requirement for individual appellants to file separate appeals under the Customs Act, stating that the company could not be considered an aggrieved party on behalf of the individuals. Despite a dissenting opinion, the majority held that the appeals were not maintainable, citing the inapplicability of civil procedure provisions to quasi-criminal proceedings under the Customs Act. en-us Mon, 22 Nov 1993 00:00:00 +0530 Sat, 09 Jul 2011 10:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83018 The appeals filed by a company on behalf of individual appellants were deemed not maintainable by the Tribunal. The company's attempt to challenge penalties imposed on individuals without their separate appeals was rejected, as the company lacked authorization to represent the individuals. The Tribunal emphasized the requirement for individual appellants to file separate appeals under the Customs Act, stating that the company could not be considered an aggrieved party on behalf of the individuals. Despite a dissenting opinion, the majority held that the appeals were not maintainable, citing the inapplicability of civil procedure provisions to quasi-criminal proceedings under the Customs Act. Case-Laws Central Excise Mon, 22 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83018