https://www.taxtmi.com/caselaws?id=167381 A company's appeal under the Customs (Appeals) Rules, 1982 had to be signed and verified by its principal officer, and a clearing agent could not maintain the appeal without proper general or special authorisation. The filing was defective because the appeal was signed by the clearing agent, and the absence of valid authority meant the defect did not satisfy the mandatory appellate requirements. A later supplementary appeal could not be used to cure the defect after limitation had expired, as that would prejudice the respondent and defeat limitation. The Tribunal therefore declined to regularise the filing under its rules. en-us Fri, 11 Jan 1985 00:00:00 +0530 Thu, 18 Dec 2014 11:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167381 A company's appeal under the Customs (Appeals) Rules, 1982 had to be signed and verified by its principal officer, and a clearing agent could not maintain the appeal without proper general or special authorisation. The filing was defective because the appeal was signed by the clearing agent, and the absence of valid authority meant the defect did not satisfy the mandatory appellate requirements. A later supplementary appeal could not be used to cure the defect after limitation had expired, as that would prejudice the respondent and defeat limitation. The Tribunal therefore declined to regularise the filing under its rules. Case-Laws Customs Fri, 11 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167381