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2023 (6) TMI 419 - AT - CustomsMaintainability of appeal - appeals dismissed on the ground that the appeals have not been filed by a person authorized under Rule 3 of Customs Appeal Rules, 1982 - HELD THAT - It is seen that Custom House Agent cannot file appeal under his signature and authorization. Such signature or authorization can be made only if the importer is not in India at the material time and the Custom House Agent or any other person duly authorized for filing appeal in terms of Rule 3 of Customs Appeal Rules, 1982. This deficiency should have been pointed out by the Commissioner (Appeals) to the appellant and the same could have been corrected. This cannot be a ground for rejection of appeal itself. The matter remanded back to the Commissioner (Appeals) to treat this as a defect and offer an opportunity to the appellant to correct the same in terms of Rule 3 of the Custom Appeals Rules, 1982.
Issues involved: Appeal dismissal based on authorization under Rule 3 of Customs Appeal Rules, 1982.
Summary: Issue 1: Authorization under Rule 3 of Customs Appeal Rules, 1982 The appeals were filed by M/s. against dismissal by the Commissioner (Appeals) due to lack of authorization under Rule 3 of Customs Appeal Rules, 1982. The appellant argued that this procedural defect should have been pointed out and corrected, rather than leading to dismissal. The Custom House Agent signed the appeals, authorized by the Importers. The Tribunal noted that the Custom House Agent cannot file an appeal under his signature and authorization unless the importer is not in India at the time. The Tribunal set aside the impugned order and remanded the matter back to the Commissioner (Appeals) to allow the appellant to correct this defect in accordance with Rule 3 of the Customs Appeal Rules, 1982. If the defect is rectified, the Commissioner (Appeals) may then decide on the merits of the matters. This judgment highlights the importance of adhering to the procedural requirements under Rule 3 of Customs Appeal Rules, 1982 regarding authorization for filing appeals. The Tribunal emphasized that such defects should be pointed out to the appellant for correction rather than being the sole basis for appeal dismissal, ensuring fairness and justice in the legal process.
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