- (1.) Heard the learned counsel for the parties.
(2.) These appeals are filed against the judgment and order dated 13-11- 2000 passed in Appeals Nos. C/171/97-Bom, C/172/97-Bom, C/1007/98- bom, C/1008/98-Bom and C/36-V/99-Bom by the Customs, Excise and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai. By the impugned judgment and order the Tribunal dismissed the appeals solely on the ground that they were filed by the power-of-attorney holder of the appellants. In our view, the said ground is wholly unjustified in view of section 146-A of the Customs Act, 1962. Therefore, these appeals are allowed and the impugned judgment and order passed by the Tribunal is set aside. There shall be no order as to costs.;