2017 (12) TMI 38

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....M.V. Ravindran] This application is filed for condonation of delay of 555 days in filing the appeal before the Tribunal. 2. Heard both sides and perused the records. 3. On perusal of records, I find that the applicant herein Shri E. Ram Reddy is seeking condonation of delay in filing the appeal against Order-in-Appeal No.HYD-CUS-000-APP-162 & 163-15-16 dated 29.02.2016 on the ground that he was....

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....dings before the original authority as an aggrieved person. 4. On careful consideration of the submissions made by learned A.R. I find that provisions of filing appeal before the Tribunal under the Customs Act are under Section 129 A of the Customs Act 1962. The said Section specifically permits only a person aggrieved by any of the following orders may appeal to Appellate Tribunal under Section ....

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.... above reproduced provisions, right to appeal before the Tribunal is for an aggrieved persons against an order passed by the Authority as per provisions as reproduced hereinabove. In the case in hand the impugned Order-in-Appeal No.HYD-CUS-000-APP-162 & 163-15-16 dated 29.02.2016 is indicating that appellant before 1st Appellate Authority is Smt Elete Susheela and not the applicant in this applica....