J.B. PROMOTERS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal is alleged to have been filed on behalf of M/s. J. B. Promoters through Shri Atul Jain, Ex -Director. It has been brought to our notice by Id. DR that the Company J.B. Promoters was wound up by order, dt. 31 -5 -2002 passed by the Hon'ble Delhi High Court. This fact is not disputed by the ld. Counsel who is appearing for the appellant. It that be so, the present appeal which is filed on behalf of the company is not maintainable.

(2.) Ld. Counsel submits that the Department is taking proceedings against the Ex -Director who has signed the present appeal on behalf of the Liquidated Company for realising the amounts found due from the company under the impugned order. Therefore, Ex -Director is a 'person aggrieved' and on the basis of the decision of the Hon'ble Supreme Court in the case of Northern Plastics Ltd. v. Hindustan Photo Films Mfg. Co. Ltd. reported in 1997 (91) E.L.T. 502 the appeal is maintainable as the Ex -Director is the 'person aggrieved'.

(3.) We are afraid that the ld. Counsel is under a apprehension regarding the transport of the decision of the Supreme Court. When we go through the order impugned in the present case, we find that no penalty was imposed against Ex -Director Shri Atul Jain nor was any amount sought to be realised from him. Under these circumstances, Shri Atul Jain cannot be a 'person aggrieved'. Apart from the above, Ex -Director could not have filed this appeal representing a -company which is already wound up. For these reasons, we dismiss the appeal.