Regulation 12 - Filing of authorisation - Customs and Central Excise Settlement Commission Procedure, 2007

12. Filing of authorisation :- An authorised representative appearing for the applicant at the hearing of an application shall file before the commencement of the hearing a document authorising him to appear for the applicant and if he or she is a relative of the applicant, the document shall state the nature of his or her relationship with the applicant, or if he or she is a person regularly employed by the applicant, the capacity in which he or she is at the time employed.