https://www.taxtmi.com/caselaws?id=81861 The Appellate Tribunal CEGAT, New Delhi ruled that the Collector erred in dismissing an appeal solely due to the absence of the appellant's signature, as required by Customs (Appeal) Rules, 1982. The Tribunal emphasized that procedural defects, such as lack of signature, can be rectified unless explicitly rejected initially. It highlighted the principle that parties should not suffer due to such mistakes and remanded the matter to the Collector for rectification of defects by the appellant, ensuring justice and adherence to the law. en-us Fri, 08 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 13:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81861 The Appellate Tribunal CEGAT, New Delhi ruled that the Collector erred in dismissing an appeal solely due to the absence of the appellant's signature, as required by Customs (Appeal) Rules, 1982. The Tribunal emphasized that procedural defects, such as lack of signature, can be rectified unless explicitly rejected initially. It highlighted the principle that parties should not suffer due to such mistakes and remanded the matter to the Collector for rectification of defects by the appellant, ensuring justice and adherence to the law. Case-Laws Customs Fri, 08 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81861