2023 (6) TMI 419

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....o. 10798 of 2018 - Final Order No. A/ 11161-11168 /2023<br>Customs<br>HON&#39;BLE MEMBER (TECHNICAL), RAJU And HON&#39;BLE MEMBER (JUDICIAL), SOMESH ARORA Sh. Anil Gidhwani, Advocate for the Appellant Sh. H. P Shrimali, Superintendent (Authorized representative) for the Respondent ORDER RAJU These appeals have been filed by M/s. against dismissal of their appeal filed before Commiss....

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....the rival submissions, we find that the appeals have been signed by the Custom House Agent Mr. Bajarang Sharma. The Importers have given authorization to the CHA in the following format in all cases: It is seen that the Rule 3 of the Customs Appeal Rules, 1982 prescribes as follows: "3. Form of appeal to [Commissioner] (Appeals).- (1) An appeal under sub-section (1) of section....

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....ority, by the principal officer thereof; (d) in the case of a firm, by any partner thereof not being a minor: (e) in the case of any other association, by any member of the association or the principal officer thereof, and (f) in the case of any other person, by that person or some person competent to act on his behalf (3) The form of appeal in Form No. C.A.-I s....

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.... appellant to correct the same in terms of Rule 3 of the Custom Appeals Rules, 1982. 6. The matters are remanded back to the Commissioner (Appeals) to provide an opportunity to the appellant to correct this defect. If the defect is corrected then the matters may be decided by Commissioner (Appeals) on merits. ( Dictated & Pronounced in the open court ) ============= Document 1 F. Rellef....