https://www.taxtmi.com/caselaws?id=42795 Under the Customs Act, the expression "any person aggrieved" in the appellate provision extends to the Union of India and a Government company where they have a vital public interest in enforcing import controls. Import regulation protects indigenous industry, foreign trade, foreign exchange and against illegal importation; therefore, appellate standing is not confined to importers or customs authorities. The Board's and Collector's statutory appellate powers do not exclude other aggrieved public bodies. Imported goods may remain under customs custody where release could impair effective final determination of the legality of importation. en-us Fri, 09 Mar 1990 00:00:00 +0530 Mon, 14 Jun 2010 13:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42795 Under the Customs Act, the expression "any person aggrieved" in the appellate provision extends to the Union of India and a Government company where they have a vital public interest in enforcing import controls. Import regulation protects indigenous industry, foreign trade, foreign exchange and against illegal importation; therefore, appellate standing is not confined to importers or customs authorities. The Board's and Collector's statutory appellate powers do not exclude other aggrieved public bodies. Imported goods may remain under customs custody where release could impair effective final determination of the legality of importation. Case-Laws Customs Fri, 09 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42795