S. Grover, Vice President

1. Under Section 131 of the Customs Act, 1962 (hereinafter referred to as the Act), V.V. Dabke Sons, Customs House Agents, Bombay hereinafter referred as the agents filed a revision petition before the Government of India on 15th June, 1981, contesting Order in Appeal No. S/49-1041/80-AIR dated 25th of February, 1981 passed by the Appellate Collector of Customs, Bombay by which he rejected the Agents' claim to refund of duty in respect of designs and drawings imported by Air-Bill of Entry Cash No. 2248 of 27th December, 1979. The revision petition stands transferred to the Tribunal under Section 131-B of the Act as appeal and is disposed of as such.

2. We consider necessary not only to reproduce the petition, order of the Appellate Collector of Customs but also the order of the Assistant Collector of Customs rejecting the refund claim with a purpose to show that the Agents filed appeal in their own right without even indicating as to who were the real importers who could be said to be aggrieved by the order of rejection of refund claim and then rejection of the appeal against such order :

"The Joint Secretary to the Government of India, Ministry of Fin