1995 (12) TMI 104

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....Order per : Justice U.L. Bhat, President]. -  The appellant, a partnership firm, acted as a clearing agent in relation to the import of a consignment of goods made by the importer, M/s. Madya Pradesh United Polypropelene Ltd. Bhopal. Duty was levied and paid. The appellant-firm subsequently filed an application before the jurisdictional Assistant Collector seeking refund of a part of auxil....

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....istant Collector and by the appellate authority. The matter came up by way of revision before the Government which was transferred to the Tribunal. The Tribunal on consideration of Sections 146 and 147 of the Customs Act, 1962 and the provisions relating to appeal under the Customs Act, held that the agent cannot file an appeal in his own name and right without stating that the beneficiary is the ....

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....course. No such letter of authority has been received. 4. Any legal person can act directly or through a duly constituted agent. If the agent files a proceeding on behalf of the principal, it should be clearly indicated that the proceeding is by the principal through the agent. In this case, the refund application or the appeal should be by the importer represented by the duly constituted ....