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    <title>2001 (5) TMI 840 - CEGAT, KOLKATA</title>
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    <description>An appeal should not be rejected for curable defects in the memorandum or for alleged non-compliance with pre-deposit requirements without first giving the appellant an opportunity to rectify the defect and considering the stay petition. Here, the Tribunal noted that the appeal memo did bear signatures and, even if there was any defect in the manner of signing, it was curable. It further held that rejection for non-compliance with Section 129E of the Customs Act could not stand before deciding the stay application. The dismissal was set aside and the matter remanded for rectification and fresh decision on merits.</description>
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    <pubDate>Fri, 04 May 2001 00:00:00 +0530</pubDate>
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      <title>2001 (5) TMI 840 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=104492</link>
      <description>An appeal should not be rejected for curable defects in the memorandum or for alleged non-compliance with pre-deposit requirements without first giving the appellant an opportunity to rectify the defect and considering the stay petition. Here, the Tribunal noted that the appeal memo did bear signatures and, even if there was any defect in the manner of signing, it was curable. It further held that rejection for non-compliance with Section 129E of the Customs Act could not stand before deciding the stay application. The dismissal was set aside and the matter remanded for rectification and fresh decision on merits.</description>
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      <pubDate>Fri, 04 May 2001 00:00:00 +0530</pubDate>
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