2023 (11) TMI 841

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....s Appeal No. 10793 of 2018 , Customs Appeal No. 10794 of 2018 , Customs Appeal No. 10795 of 2018 , Customs Appeal No. 10796 of 2018 , Customs Appeal No. 10797 of 2018 , Customs Appeal No. 10799 of 2018 , Customs Appeal No. 10800 of 2018 , Customs Appeal No. 10801 of 2018 , Customs Appeal No. 10802 of 2018 Customs Appeal No. 10803 of 2018 , Customs Appeal No. 10821 of 2018 , Customs Appeal No. 10822 of 2018 HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri Anil Gidwani , Advocate for the Appellant Shri Anand Kumar , Superintendent ( Authorized representative ) for the Respondent ORDER RAJU These appeals have been filed by M/s. A R Thermosets Pvt Ltd against dismissal of t....

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....idual is absent from India by the individual concerned or by some person duly authorised by him in this behalf and where the individual is a minor or is mentally incapacitated from attending to his affairs by hi guardian or by any other person competent to act on his behalf (b) in the case of a Hindu undivided family, by the (b) Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family: (e) in the case of a company or local authority, by the principal officer thereof; (d) in the case of a firm, by any partner thereof not being a minor: (e) in the case of any other association, by any member of the association or the....