https://www.taxtmi.com/caselaws?id=118856 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the appeal due to lack of proper authorization for the Customs House Agent (CHA) to sign the appeal. Despite delegation of powers to the Deputy General Manager (Commercial), there was no evidence of further delegation to the CHA. The Tribunal emphasized that once powers are delegated, they cannot be further delegated, supporting the principle that delegated powers cannot be further delegated. The stay petition was also disposed of accordingly. en-us Mon, 03 Oct 2005 00:00:00 +0530 Fri, 06 Jul 2012 12:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118856 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the appeal due to lack of proper authorization for the Customs House Agent (CHA) to sign the appeal. Despite delegation of powers to the Deputy General Manager (Commercial), there was no evidence of further delegation to the CHA. The Tribunal emphasized that once powers are delegated, they cannot be further delegated, supporting the principle that delegated powers cannot be further delegated. The stay petition was also disposed of accordingly. Case-Laws Customs Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118856