https://www.taxtmi.com/caselaws?id=109215 An appeal against redemption fine on confiscated property is maintainable only at the instance of the owner or a duly authorised appellant. Where a bus was confiscated under Section 115(2) of the Customs Act and the goods in it were absolutely confiscated under Section 111(d), the right to challenge the redemption fine vested in UPSRTC as owner of the bus. The Regional Manager, being only an employee and not a separate legal entity, had no independent locus standi to contest the order, and no authorisation from UPSRTC was shown. An appeal filed in the Regional Manager's name was therefore not competent. en-us Tue, 17 Dec 2002 00:00:00 +0530 Fri, 06 Apr 2012 16:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109215 An appeal against redemption fine on confiscated property is maintainable only at the instance of the owner or a duly authorised appellant. Where a bus was confiscated under Section 115(2) of the Customs Act and the goods in it were absolutely confiscated under Section 111(d), the right to challenge the redemption fine vested in UPSRTC as owner of the bus. The Regional Manager, being only an employee and not a separate legal entity, had no independent locus standi to contest the order, and no authorisation from UPSRTC was shown. An appeal filed in the Regional Manager's name was therefore not competent. Case-Laws Customs Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109215