https://www.taxtmi.com/caselaws?id=113001 The Tribunal dismissed the appeals due to procedural irregularities and non-compliance with signing requirements. The delay in filing the appeal was not condoned as the explanations provided were deemed unsatisfactory. The memo of appeals and verifications were not signed by the authorized person as per Customs (Appeals) Rules, leading to the dismissal of the appeals. Additionally, the determination of customs value and imposition of redemption fine and penalty on the importer were upheld, despite the challenges raised in the appeals. en-us Tue, 20 Apr 2004 00:00:00 +0530 Thu, 03 May 2012 12:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113001 The Tribunal dismissed the appeals due to procedural irregularities and non-compliance with signing requirements. The delay in filing the appeal was not condoned as the explanations provided were deemed unsatisfactory. The memo of appeals and verifications were not signed by the authorized person as per Customs (Appeals) Rules, leading to the dismissal of the appeals. Additionally, the determination of customs value and imposition of redemption fine and penalty on the importer were upheld, despite the challenges raised in the appeals. Case-Laws Customs Tue, 20 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113001