Mandatory verification of company appeals by authorised officers bars defective filings from being cured after limitation expires.

A company's appeal under the Customs (Appeals) Rules, 1982 had to be signed and verified by its principal officer, and a clearing agent could not maintain the appeal without proper general or special authorisation. The filing was defective because the appeal was signed by the clearing agent, and the absence of valid authority meant the defect did not satisfy the mandatory appellate requirements. A later supplementary appeal could not be used to cure the defect after limitation had expired, as that would prejudice the respondent and defeat limitation. The Tribunal therefore declined to regularise the filing under its rules.

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Issues: Whether the appeal filed by the clearing agent on behalf of a company was validly signed and verified under the Customs (Appeals) Rules, 1982, and whether the belated supplementary appeal could be entertained in view of limitation.

Analysis: The filing requirements under Rule 6(3) read with Rule 3(2)(c) of the Customs (Appeals) Rules, 1982 required an appeal by a company to be signed by its principal officer. The appeal in question was signed by the clearing agent, and no duly executed general or special power of attorney was shown. The applicable appellate rules were already in force, and a clearing agent was held to have no independent locus standi to appeal in his own right on behalf of the importer. As the original appeal was not in conformity with the mandatory rules, the defect was not treated as curable at the stage when the supplementary appeal was sought to be added, since that would prejudice the respondent by defeating limitation. Rule 11 of the Tribunal Rules was therefore not invoked to regularise the defective filing.

Conclusion: The appeal was not validly signed and verified, and the supplementary appeal was barred by limitation. The decision was against the assessee and in favour of the Revenue.

Ratio Decidendi: Where the appellate rules prescribe who must sign and verify a company's appeal, a clearing agent cannot maintain the appeal without proper authorisation, and a defective appeal not complying with mandatory filing requirements cannot be regularised after limitation has run.

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