https://www.taxtmi.com/caselaws?id=54623 A legal practitioner who is not a Senior Advocate must comply with the Tribunal's procedural rules for appearance: under Rule 13 of the CESTAT (Procedure) Rules, the document authorising the advocate must be appended to the memorandum of appeal, and for an advocate this requires a duly executed vakalatnama. Section 146A of the Customs Act permits appearance through an authorised representative, but it does not override the Tribunal's own procedure. The general right of advocates to practise under the Advocates Act does not dispense with this authorisation requirement, and the limited exemption for Senior Advocates under the Supreme Court Rules does not extend to other advocates. Order III Rule 5 CPC was held inapplicable to Tribunal appearances. en-us Tue, 04 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 11:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54623 A legal practitioner who is not a Senior Advocate must comply with the Tribunal's procedural rules for appearance: under Rule 13 of the CESTAT (Procedure) Rules, the document authorising the advocate must be appended to the memorandum of appeal, and for an advocate this requires a duly executed vakalatnama. Section 146A of the Customs Act permits appearance through an authorised representative, but it does not override the Tribunal's own procedure. The general right of advocates to practise under the Advocates Act does not dispense with this authorisation requirement, and the limited exemption for Senior Advocates under the Supreme Court Rules does not extend to other advocates. Order III Rule 5 CPC was held inapplicable to Tribunal appearances. Case-Laws Customs Tue, 04 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54623