https://www.taxtmi.com/caselaws?id=48016 The High Court held that the Applicant Bank was not a "person aggrieved" under Section 129A of the Customs Act and lacked the locus standi to appeal the confiscation order. The court determined that the bank did not have a direct legal interest in the goods and could not appeal as a third party. The appeal was dismissed, upholding the decision of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), with no costs awarded. en-us Mon, 06 Nov 2006 00:00:00 +0530 Mon, 02 Aug 2010 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48016 The High Court held that the Applicant Bank was not a "person aggrieved" under Section 129A of the Customs Act and lacked the locus standi to appeal the confiscation order. The court determined that the bank did not have a direct legal interest in the goods and could not appeal as a third party. The appeal was dismissed, upholding the decision of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), with no costs awarded. Case-Laws Customs Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48016