https://www.taxtmi.com/caselaws?id=86557 The Tribunal held that duty could only be demanded from the agent if all steps to recover from the owner were taken and failed. As no efforts were made to recover duty from the principal, the duty was not payable by the Letter of Authority holder acting as an agent. The impugned order was set aside, and the appeal was allowed on the limited question of jurisdiction. en-us Fri, 17 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 15:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86557 The Tribunal held that duty could only be demanded from the agent if all steps to recover from the owner were taken and failed. As no efforts were made to recover duty from the principal, the duty was not payable by the Letter of Authority holder acting as an agent. The impugned order was set aside, and the appeal was allowed on the limited question of jurisdiction. Case-Laws Customs Fri, 17 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86557