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    <title>2014 (2) TMI 15 - CESTAT KOLKATA</title>
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    <description>A third party whose proprietary interest in imported goods was directly affected by an appellate order was treated as a person aggrieved and was entitled to maintain an appeal under the Customs Act. The appellate authority also could not pass an adverse order without granting a reasonable hearing, particularly where prior writ directions required such opportunity. The order-in-appeal was therefore held vitiated for breach of natural justice and was set aside, with the matter remanded for fresh decision after hearing the applicant and other concerned parties, leaving all issues open.</description>
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      <description>A third party whose proprietary interest in imported goods was directly affected by an appellate order was treated as a person aggrieved and was entitled to maintain an appeal under the Customs Act. The appellate authority also could not pass an adverse order without granting a reasonable hearing, particularly where prior writ directions required such opportunity. The order-in-appeal was therefore held vitiated for breach of natural justice and was set aside, with the matter remanded for fresh decision after hearing the applicant and other concerned parties, leaving all issues open.</description>
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