Latest Judgments

Commissioner of Customs, Ahmedabad v. M/s. Lalbhai Trading Co.

The goods were imported by one M/s. Gold-en Plastics Company, Bombay against whom the proceedings were initiated by the Customs Department initially. However, after dissolution of the said firm, respondent herein, who was Customs House Agent of M/s. Gold-en Plastics Company, was roped in.

(A.K. Sikri and Rohinton Fali Nariman, JJ.)


 


Commissioner of Customs, Ahmedabad _____ Appellant


 


v.


 


M/s. Lalbhai Trading Co. __________________ Respondent


 


Civil Appeal No(s). 3800/2007, dcided on October 7, 2015


 


The Order of the court was delivered by


Order


 


1. The goods were imported by one M/s. Gold-en Plastics Company, Bombay against whom the proceedings were initiated by the Customs Department initially. However, after dissolution of the said firm, respondent herein, who was Customs House Agent of M/s. Gold-en Plastics Company, was roped in. The respondent challenged the order passed by the Tribunal. The Department took the objection that respondent was not an aggrieved person. However, we find that the reason for implicating the respondent was that he was not only Customs House Agent of M/s. Gold-en Plastics Company but had signed security bond as a surety. In view thereof he was surely an aggrieved person. We, thus do not find any error in the order of the High Court. The appeal is, accordingly, dismissed.


 


———