https://www.taxtmi.com/caselaws?id=438845 Under Rule 3 of the Customs Appeal Rules, 1982, a defect in the signature or authorization on an appeal memorandum is treated as curable, not as an automatic ground for rejection. Where an appeal was signed by a Customs House Agent on behalf of importers, the authority should first point out the defect and allow rectification. The dismissal of the appeal solely for want of proper authorization was therefore unwarranted; the order was set aside and the matter remanded so the appellant could correct the defect and the appeal could then be decided on merits. en-us Tue, 30 May 2023 00:00:00 +0530 Sat, 10 Jun 2023 08:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438845 Under Rule 3 of the Customs Appeal Rules, 1982, a defect in the signature or authorization on an appeal memorandum is treated as curable, not as an automatic ground for rejection. Where an appeal was signed by a Customs House Agent on behalf of importers, the authority should first point out the defect and allow rectification. The dismissal of the appeal solely for want of proper authorization was therefore unwarranted; the order was set aside and the matter remanded so the appellant could correct the defect and the appeal could then be decided on merits. Case-Laws Customs Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438845