https://www.taxtmi.com/caselaws?id=166210 The Court allowed the rectification of a mistake in an appeal filing under the Customs Act, 1962. The appellant, a company, demonstrated that the appeal was filed by an authorized officer holding a valid Power of Attorney, meeting legal requirements. Despite objections from the Departmental Representative, the Court found the Power of Attorney valid under the Income-Tax Act, supporting the appellant's position. Emphasizing the significance of rectifying genuine errors, the Court directed the reopening of the appeal hearing, underscoring the importance of upholding justice and legal procedures. Both parties were instructed to appear for the final hearing on a specified date. en-us Wed, 15 Jun 1983 00:00:00 +0530 Fri, 29 Aug 2014 10:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166210 The Court allowed the rectification of a mistake in an appeal filing under the Customs Act, 1962. The appellant, a company, demonstrated that the appeal was filed by an authorized officer holding a valid Power of Attorney, meeting legal requirements. Despite objections from the Departmental Representative, the Court found the Power of Attorney valid under the Income-Tax Act, supporting the appellant's position. Emphasizing the significance of rectifying genuine errors, the Court directed the reopening of the appeal hearing, underscoring the importance of upholding justice and legal procedures. Both parties were instructed to appear for the final hearing on a specified date. Case-Laws Customs Wed, 15 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166210