2000 (1) TMI 279

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.... [Order]. - In this case when the appeal was taken up for hearing Shri Merchant fairly points out to me that in the memorandum of appeal the portion relating to verification has been signed by the appellant who is dead now. But the place assigned for signature of the memorandum of appeal he has not signed. He tries to justify in a very feeble way reading from the Customs Rules (Appeal) that once....

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....process of law take action against such appellant? Obviously no action can be taken under the Contempt of court Act. I am aware of the fact that the Tribunal does not have power of punishing for contempt of court. But the Tribunal may initiate proceedings through High Court under whose jurisdiction this Tribunal is functioning. Then the authenticity of getting the signature is fully appreciated. I....