https://www.taxtmi.com/caselaws?id=48109 A surety whose pecuniary liability is directly and prejudicially affected by an order against the importer is an "aggrieved person" entitled to appeal under Section 128 of the Customs Act, 1962, even if the adjudication order is addressed to another party. Where execution of the surety bond is disputed, the burden lies on the party asserting execution, and the controversy ordinarily requires evidence. The appellate authority should not reject such an appeal at the threshold on maintainability alone and must decide the factual dispute after giving opportunity to adduce evidence. The commentary states that the rejection of the appeal on maintainability was set aside and the matter remitted for fresh decision on merits. en-us Fri, 25 Nov 2005 00:00:00 +0530 Mon, 02 Aug 2010 16:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48109 A surety whose pecuniary liability is directly and prejudicially affected by an order against the importer is an "aggrieved person" entitled to appeal under Section 128 of the Customs Act, 1962, even if the adjudication order is addressed to another party. Where execution of the surety bond is disputed, the burden lies on the party asserting execution, and the controversy ordinarily requires evidence. The appellate authority should not reject such an appeal at the threshold on maintainability alone and must decide the factual dispute after giving opportunity to adduce evidence. The commentary states that the rejection of the appeal on maintainability was set aside and the matter remitted for fresh decision on merits. Case-Laws Customs Fri, 25 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48109