https://www.taxtmi.com/caselaws?id=49815 Mandatory signature and verification requirements under the Customs (Appeals) Rules and CEGAT Procedural Rules were treated as essential to maintainability. An individual appeal could be signed by the appellant himself, while authorisation by another person was contemplated only where the appellant was absent from India; no material showed absence abroad, minority, or mental incapacity. Because the application was not signed and verified by the applicant or the principal officer as required, the defect was sufficient to render the application not maintainable and liable to dismissal. en-us Fri, 05 May 2000 00:00:00 +0530 Tue, 17 Aug 2010 16:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49815 Mandatory signature and verification requirements under the Customs (Appeals) Rules and CEGAT Procedural Rules were treated as essential to maintainability. An individual appeal could be signed by the appellant himself, while authorisation by another person was contemplated only where the appellant was absent from India; no material showed absence abroad, minority, or mental incapacity. Because the application was not signed and verified by the applicant or the principal officer as required, the defect was sufficient to render the application not maintainable and liable to dismissal. Case-Laws Customs Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49815