1994 (3) TMI 206

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.... Shri V.C. Bhartiya, J.D.R., for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The above miscellaneous application has been filed for early hearing of the above appeals in the following circumstances : The bills of entry dated 8-8-1991 and 30-10-1991 were filed for clearance of diplomatic cargo by the First Secretary to the Polish Embassy and the Military Attache of the....

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.... detain the excessive goods. The diplomats denied their involvement in the import of the excessive items. One Shri R.L. Nayyar of M/s. Geekay Sales Corporation who had been named by the diplomats as the indenting agent on behalf of the applicants was summoned and his statement was recorded in which he denied acting as indenting agent and denied all knowledge of the applicants. The diplomats reques....

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.... affording an opportunity to them of being heard before passing the order. Hence the appeals. 2. At the outset a preliminary issue as to the maintainability of the appeals arose viz. as to whether the applicants herein were "persons aggrieved" within the meaning of Section 129A of the Customs Act, 1962. Learned Counsel, Shri J.S. Agarwal submitted that the applicants were aggrieved persons as t....

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....oods supplied by it continues to be the owner of the goods and is entitled to ask for their re-export unless proved to be a party to fraud or unless payment of the price of the goods stands guaranteed to him by virtue of letter of credit or otherwise, we are satisfied that the applicants are "persons aggrieved" within the meaning of Section 129A and entitled to file appeals before the Tribunal. ....