SEBASTIAN CHOKKATTU Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THE appellant is seeking waiver of pre -deposit of duty amount of Rs. 8,73,192/ -. The appellant is Managing Director of M/s. Mode Creazone India Ltd. The appellant has produced order of the High Court of Kerala At Ernakulam in C.P. No. 1 of 1998 dated 20th March, 2001 directing for winding up the Company, M/s. Mode Creazone India Ltd. The appellant is not present despite several notices issued for hearing of the appeal.

(2.) THE learned SDR submits that the appeal is not maintainable as the appellant has no locus standi to file the appeal. In view of the High Court order directing for winding up the Company, M/s. Mode Creazone India Ltd.

(3.) ON a careful consideration of the matter, we find that the contention raised by the learned DR is correct. The Official Liquidator has to file the appeal. The appellant does not get any status or locus standi to file the appeal on behalf of a liquidated company. Therefore the appeal is dismissed as not maintainable.