Mandatory signature and verification requirements rendered the customs appeal invalid and not maintainable.

An appeal to the Appellate Tribunal under the Customs (Appeals) Rules, 1982 had to comply with the mandatory signing and verification requirements in Rule 6(3) read with Rule 3(2). Where the appellant was an individual, the memorandum had to be signed by that individual or by a duly authorised person. The appeal in question was signed by a person who was not shown to be the competent signatory, so the filing did not satisfy the prescribed formality and was treated as invalid and not maintainable.

---

---

Issues: Whether the appeal was invalid and not maintainable because it was not signed and verified by the person authorised under the Customs (Appeals) Rules, 1982.

Analysis: Rule 6(3) required an appeal to the Appellate Tribunal to be signed by the person specified in Rule 3(2). Under Rule 3(2)(a), where the appellant was an individual, the appeal had to be signed by the individual concerned or a duly authorised person. The goods had been imported by Shri Shreyan Vora, but the appeal was signed by Shri Mitesh Sheth. Since he was not shown to be the competent signatory for the appeal, the memorandum did not comply with the mandatory signing requirement.

Conclusion: The appeal was invalid for want of proper signature and verification and was dismissed as not maintainable.

---