LAWS(CE)-2005-6-79

SEBASTIAN CHOKKATTU Vs. COMMISSIONER OF CUSTOMS, KOCHI

Decided On June 14, 2005
SEBASTIAN CHOKKATTU Appellant
V/S
Commissioner of Customs, Kochi Respondents

JUDGEMENT

(1.) ONE Shri Sebastian Chokkattu has filed this appeal against OIA No. 154/2004, dated 10 -9 -04 which confirmed the demand of Rs. 144.14 lakhs for non -fulfilment of the conditions stipulated in Notification No. 133/94, dated 22 -6 -94 against a Private Limited Company M/s. Intimate Apparels Private Ltd., Cochin before the Commissioner (Appeals). The appellant represented as power of attorney of one Shri Krishna Das. In what manner he is connected with the Company is not forthcoming in the appeal papers. The learned SDR submits that appellant have no locus -standi and he can not represent the Incorporated Company without due authority by the Company registered under the Companys Act and submits that the appeal is not maintainable and is required to be dismissed on this ground. We have perused the papers and find that the appellant has not disclosed the status and in what manner he is connected with the Company. He has only mentioned in para -1 that he has promoted the Company but his status is not disclosed, neither he has been authorized by the company to file the appeal. Hence the appeal is not maintainable and it is dismissed on that count. The stay application is also dismissed.