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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Customs

        1986 (1) TMI 358 - AT - Customs

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        Company appeal must be signed by principal officer; filing by an unauthorised representative was incompetent. An appeal filed on behalf of a company must be signed and verified by the principal officer under the Customs (Appeals) Rules, 1982. Where the person ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Company appeal must be signed by principal officer; filing by an unauthorised representative was incompetent.

                              An appeal filed on behalf of a company must be signed and verified by the principal officer under the Customs (Appeals) Rules, 1982. Where the person presenting the appeal is neither an employee nor a special power of attorney holder, and is authorised only to make submissions, the appeal is not signed and verified by a person competent in law. The appeal was therefore held to be incompetent and could not be taken on record.


                              Issues: Whether an appeal filed on behalf of a company was competent when it was not signed and verified by the principal officer of the company as required by the Customs (Appeals) Rules, 1982.

                              Analysis: The rules governing appeals by a company required the appeal to be signed and verified by the principal officer. The person who appeared for the appellant was neither an employee nor a special power of attorney holder and was authorised only to make submissions. The appeal was therefore not signed and verified by a person competent in law.

                              Conclusion: The appeal was incompetent and could not be taken on record.

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