https://www.taxtmi.com/highlights?id=73173 Dismissal of appeal - appeals have not been filed by a person authorized under Rule 3 of Customs Appeal Rules, 1982 - Appeal filed by CHA - procedural lapse or not - This deficiency should have been pointed out by the Commissioner (Appeals) to the appellant and the same could have been corrected. This cannot be a ground for rejection of appeal itself. - AT en-us Thu, 23 Nov 2023 07:34:35 +0530 Thu, 23 Nov 2023 07:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73173 Dismissal of appeal - appeals have not been filed by a person authorized under Rule 3 of Customs Appeal Rules, 1982 - Appeal filed by CHA - procedural lapse or not - This deficiency should have been pointed out by the Commissioner (Appeals) to the appellant and the same could have been corrected. This cannot be a ground for rejection of appeal itself. - AT Highlights Customs Thu, 23 Nov 2023 07:34:35 +0530 https://www.taxtmi.com/highlights?id=73173