https://www.taxtmi.com/caselaws?id=82854 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. en-us Thu, 22 Sep 1983 00:00:00 +0530 Thu, 07 Jul 2011 17:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82854 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. Case-Laws Customs Thu, 22 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82854