2025 (6) TMI 433

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Meganathan, Senior Standing Counsel ORDER This writ petition has been filed, challenging the impugned order dated 14.08.2024 passed by the Customs Excise and Service Tax Appellate Tribunal in Customs Appeal No.40745 of 2015. 2. Under the impugned order, the Appellate Tribunal has dismissed the appeal filed by the petitioner on the ground that the appellant is not a party to the proceedings and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nal dated 28.08.2009 came to be passed by the Commissioner of Customs, (Seaport - Import) absolving the second respondent (Customs House Agent) by letting off the second respondent with severe warning. While lodging the complaint against the second respondent for the alleged forgery of shipping bills, the petitioner in his complaint has not stated under what provisions of the Customs Act, the comp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for causing disrepute to the petitioner's reputation in the manner known to the petitioner under law. Aggrieved by the order of the Commissioner of Customs (Sea Port - Import) (Order in original) dated 28.08.2009, the petitioner has preferred an appeal before the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai. While dismissing the appeal, the Appellate Tribunal has rightl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... file the appeal. There is no infirmity in the findings of the Appellate Tribunal. 6. Though the learned counsel for the petitioner would submit that he was not granted an opportunity to represent his case before the Appellate Tribunal, this Court is of the considered view that even if an opportunity is given, the same conclusion as rendered by the Appellate Tribunal will have to follow. No usefu....