2018 (6) TMI 19

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....Ramesh Nair This appeal has been filed by National Paper Agency being proprietorship firm of Ms. Binal Damji Boricha, daughter of Shri Damji K. Boricha, who was the earlier proprietor of National Paper Agency. The prayer in the appeal is only to waive the penalty of Rs. 10 lakhs imposed on the appellant. 2.  Ms. Pooja Reddy, Ld. Counsel for the appellant submits that the imports in question....

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.... was National Paper Agency under IEC no. 0397016671 and relevant PAN no. ABYPVS160F. Accordingly, the National Paper Agency against whom the order has been passed is not the present appellant i.e. National Paper Agency, under the proprietorship of Ms. Binal Damji Boricha. Therefore, Ms. Binal Damji Boricha has no locus standi to come in appeal against the order passed against National Paper Agency....