2007 (9) TMI 197

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the Commissioner of Customs and Central Excise (Appeals) against the Order-in-Original No. 39/2006- Cus dated 31-8-2006 passed by the Additional Commissioner of Customs, Hyderabad-II Commissionerate, Hyderabad. The original authority confiscated absolutely the Indian currency of Rs. 4,65,000/- seized from Smt. Sultana Hayat Mohd.Yaseem. When the officers inspected her in the airport while she was trying to board a flight to Doha under Section 103(d) of the Customs Act, 1962. He confiscated absolutely a suitcase which contained the currency under Section 118 of the Customs Act, 1962. Further, he imposed a penalty of Rs. 50,000/- on her under Section 114 of the Customs Act.    3.    The Commissioner (Appeals) in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... locus-standi of GPA of petitioner without giving at least one adjournment with a gap of reasonable time to furnish written authorization from the petitioner who was in Bahrain.  (v)    The Appellate authority dismissed the appeal of the petitioner without giving a single adjournment to avail an opportunity to the GPA of the petitioner to furnish written authorization.  (vi)    The learned Advocate referred to the following decision in the case of Gayatri Processors v. CCE, Ahmedabad-I reported in 2002 (145) E.L.T. 155 (Tri.-Mumbai) relied on by the Revenue wherein it is held that in terms of the relevant rule an appeal can be filed by power of attorney holder only when the appellant is absent f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lman who claimed himself to be authorized representative of Smt. Sultana Hayat Mohd. Yaseem nor his authorized representatives have placed on record any documentary evidence supporting the contention that he is the authorized representative of Smt. Sultana Hayat Mohd. Yaseem who alone could be considered as person aggrieved by the impugned order. He has also observed that there is no provision under the Customs Act which provides for filing an appeal by a person other than the person aggrieved by any order or decision passed under the Customs Act. We have perused the CA-I form filed in the name of the appellant is given as Smt. Sultana Hayat Mohd. Yaseem. Rule 3 of Customs (Appeals) Rules, 1982 reads as follows:     &....