https://www.taxtmi.com/caselaws?id=445950 Rule 3 of the Customs (Appeals) Rules, 1982 specifies who may sign an appeal and the prescribed filing form, but a memorandum signed by a Custom House Agent rather than the authorised person was treated as a procedural defect capable of cure. Dismissing the appeals outright without first pointing out the defect and allowing rectification was therefore unjustified. The matter was remanded to the Commissioner (Appeals) to treat the irregularity as curable and decide the appeals on merits after permitting correction. en-us Wed, 22 Nov 2023 00:00:00 +0530 Fri, 09 Aug 2024 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445950 Rule 3 of the Customs (Appeals) Rules, 1982 specifies who may sign an appeal and the prescribed filing form, but a memorandum signed by a Custom House Agent rather than the authorised person was treated as a procedural defect capable of cure. Dismissing the appeals outright without first pointing out the defect and allowing rectification was therefore unjustified. The matter was remanded to the Commissioner (Appeals) to treat the irregularity as curable and decide the appeals on merits after permitting correction. Case-Laws Customs Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445950