2002 (3) TMI 563

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.... Shankar, Member (T)]. - Disposing of an appeal by Videocon Leasing and Industrial Finance Ltd., the Commissioner (Appeals) confirmed the classification determined by the Assistant Commissioner and dismissed the importer's appeal. He thereafter issued a corrigendum stating that the classification that he determined was 'without prejudice to the benefit under Notification 49/95 for the "packaging....

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....oseph Ferrao of Vishnu Vijay Packaging Pvt. Ltd. on the ground that this firm has no locus standi not being the importer. The fact that the goods were imported on behalf of the firm by the respondent does not confer jurisdiction on it. 4. After hearing the Departmental Representative, we are of the view that the second "corrigendum" that the Commissioner (Appeals) issued does in fact change ....