https://www.taxtmi.com/caselaws?id=49083 An appeal under Rule 3(2)(a) of the Customs (Appeals) Rules, 1982 is validly signed when the appellant is outside India and the appeal is filed through a duly authorised advocate with a vakalatnama. The signature requirement is satisfied by a duly authorised person in the appellant's absence from India, so the appeal cannot be rejected as improperly filed merely because it bears the advocate's signature. The rejection as premature was therefore inconsistent with the rule, and the appeal was treated as properly filed for decision on merits. en-us Tue, 15 Jan 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49083 An appeal under Rule 3(2)(a) of the Customs (Appeals) Rules, 1982 is validly signed when the appellant is outside India and the appeal is filed through a duly authorised advocate with a vakalatnama. The signature requirement is satisfied by a duly authorised person in the appellant's absence from India, so the appeal cannot be rejected as improperly filed merely because it bears the advocate's signature. The rejection as premature was therefore inconsistent with the rule, and the appeal was treated as properly filed for decision on merits. Case-Laws Customs Tue, 15 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49083