1991 (1) TMI 173

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....he applicant holding that the same is improperly filed and is thus 'premature' for the reasons that the appeal and verification had not been signed by the applicant. 2. The learned Advocate has drawn attention to Rule 3(2)(a) of the Customs (Appeals) Rules, 1982. Under this provision an appeal has to be signed either by the individual himself or, where the individual is absent from India, by th....