https://www.taxtmi.com/caselaws?id=84389 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. en-us Fri, 24 Mar 1995 00:00:00 +0530 Thu, 21 Jul 2011 16:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84389 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. Case-Laws Customs Fri, 24 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84389