Customs appeal verification defect required reopening of the hearing before any merits examination.

A company's customs appeal must be signed and verified in accordance with the Customs Appeal Rules, 1982, and a defect in verification can prevent the appeal from being examined on merits until the defect is addressed. Here, the filing was signed by an authorised representative, but the verification was challenged because the rules required the company's principal officer to sign. The record also referred to the statutory meaning of "principal officer" under the Income-tax Act, 1961 for guidance. The appeal was found not properly signed and verified, and the hearing was reopened so the appellant could appear with the necessary documents and explain the defect before any merits decision.

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Issues: Whether the appeal was validly signed and verified in accordance with the Customs Appeal Rules, 1982, and whether the appellant should be given an to cure the defect before the merits were examined.

Analysis: The appeal filed by a company had been signed and verified by an authorised representative, but the verification was questioned on the ground that, under the applicable appellate rules, a company's appeal had to be signed by its principal officer. The record also referred to the statutory meaning of "principal officer" under the Income-tax Act, 1961 for guidance. On examining the papers, the appeal was found not to have been properly signed and verified. Instead of deciding the substantive customs exemption dispute, the matter was directed to be reopened so that the appellant could appear with the necessary documents and explain the defect.

Outcome: The hearing was reopened and the appellant was directed to appear again for consideration of the verification issue before any decision on merits.

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