2023 (6) TMI 419

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..... 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 Commissioner (Appeals). 2. Shri Anil Gidhwan....

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....als 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 128 to the [Commissioner (Appeals)] shall be made in Form ....

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.... 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 shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed again....