Rule 28B: Change Your Authorized Representative Without No-Objection Certificate in Customs, Excise, and Service Tax Appeals.

Rule 28B of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, addresses the change of an authorized representative by an appellant or respondent after filing an appeal or application. The change must be communicated to the tribunal through a memorandum, endorsement, Vakalatanama, or authorization document. The tribunal generally does not require a no-objection certificate from the previous representative, unless deemed necessary by the bench in specific cases.

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