RAM AVATAR RATHI Vs. COMMISSIONER OF CUSTOMS, SHILLONG

JUDGEMENT

(1.) IN this case, the plea of the appellant who is the manager of Silchar Branch of M/s. Overnite Express Ltd., Domestic and International Courier, for release of Jean Pants of foreign origin, was rejected by the Assistant Commissioner, on the ground that he was not the owner of the goods in question. The Commissioner (Appeals) rejected his appeal against such order, not only on the ground that he was not the owner of the goods, but further on the ground that no fine or penalty was imposed upon him, nor has he even been properly authorized by the owner of the goods to file any appeal before the appellate authority. Hence this appeal.

(2.) NONE appears for the appellant, in spite of issue of the notice to the appellant. We, therefore, have heard the learned S.D.R. for the Revenue, and perused the records. The appellant has not established any locus standi to file the above appeal, as it is not disputed that he is not the owner of the goods in question. The fact that the goods were seized from the possession of the Courier Company of which the appellant is the Manager, does not give him any right to prefer the above appeal. We, therefore, hold that there is no ground to interfere with the impugned Order and accordingly, uphold the same and rejected the appeal.