https://www.taxtmi.com/caselaws?id=84592 A clearing agent could not maintain a refund claim or prosecute subsequent appeals in its own name without clear proof of authority from the importer. Where proceedings are instituted through an agent, the record must show that the principal acted through a duly constituted agent; absent such authorisation, the agent has no independent standing under the Customs Act, 1962 and the Customs (Appeals) Rules, 1982. The appeal papers were also defective because they were signed by a partner of the clearing agent instead of the principal officer, and no letter of authority from the importer was produced. The refund application and appeals were therefore not maintainable in law. en-us Wed, 06 Dec 1995 00:00:00 +0530 Fri, 22 Jul 2011 18:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84592 A clearing agent could not maintain a refund claim or prosecute subsequent appeals in its own name without clear proof of authority from the importer. Where proceedings are instituted through an agent, the record must show that the principal acted through a duly constituted agent; absent such authorisation, the agent has no independent standing under the Customs Act, 1962 and the Customs (Appeals) Rules, 1982. The appeal papers were also defective because they were signed by a partner of the clearing agent instead of the principal officer, and no letter of authority from the importer was produced. The refund application and appeals were therefore not maintainable in law. Case-Laws Customs Wed, 06 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84592