HINDUSTAN COPPER LTD. Vs. COMMISSIONER OF CUS., AHMEDABAD

JUDGEMENT

(1.) HEARD Shri K. K. Banerjee, learned Advocate for the applicant/appellant company. In the impugned Order, the appeal filed by them before the Commissioner (Appeals), has been dismissed on the ground that the appeal has been signed by the Customs House Agent. The Commissioner (Appeals) has held that C.H.A. has no power to sign an appeal filed by the assessee unless specifically authorised by the Board of Directors.

(2.) THE Advocate has submitted an Office Order of the applicant/appellant company dated 24 -2 -1995, wherein a copy of the Schedule of Powers delegated to the Deputy General Manager (Commercial), HO, by the CMD, HCL, has been enclosed. The operation of these powers, will, however, be subject to certain conditions. In the Miscellaneous Powers, the powers of the Deputy General Manager (Commercial) has been delegated to institute, defend compound or abandon legal proceedings or refer claim to arbitration and execute Power of Attorney and sign Vakalatnamas, Muktiarnamas, Plaints, written statements and all other documents and papers in connection with cases in law court on behalf of the Company. Shri Banerjee also submits that these powers have been further delegated by the Deputy General Manager (Commercial) to the Manager and the Manager has further been delegated to the C.H.A. In view of this, he submits that the impugned Order may be set aside.

(3.) HEARD both sides. We find that the CMD of the applicant/appellant company has delegated the powers to the Deputy General Manager (Commercial) as referred to above. There is no proof that any powers have been delegated further by him. Otherwise also, it is a settled position of law that the powers once delegated cannot further be delegated. In view of this, we find that the Order passed by the Commissioner (Appeals) is correct in law. We dismiss the appeal on this count only. Stay Petition also gets disposed of accordingly.