9911796707
TMI Blog2023 (11) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... HMEDABAD - AT - Dated:- 22-11-2023 - CUSTOMS APPEAL NO. 10787 OF 2018 - DB - Final Order No. A / 12645 - 12662 / 2023 - Customs - Dismissal of appeal - appeals have not been filed by a person authorized under Rule 3 of Customs Appeal Rules, 1982 - procedural lapse or not - HELD THAT:- It is seen that Custom House Agent cannot file appeal under his signature and authorization. Such signature or au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Appeal No. 10791 of 2018 , Customs Appeal No. 10792 of 2018 , Customs Appeal No. 10793 of 2018 , Customs Appeal No. 10794 of 2018 , Customs Appeal No. 10795 of 2018 , Customs Appeal No. 10796 of 2018 , Customs Appeal No. 10797 of 2018 , Customs Appeal No. 10799 of 2018 , Customs Appeal No. 10800 of 2018 , Customs Appeal No. 10801 of 2018 , Customs Appeal No. 10802 of 2018 Customs Appeal No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have got it corrected and dismissal of their appeal solely on this ground is un-justified. He argued that this is merely a procedural matter and the appeal should not have been dismissed solely on this ground. 3. Learned AR relied on the impugned order. He argued that only people authorized under Rule 3 of Customs Appeal Rules, 1982, can signed the appeal memorandum before the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or or is mentally incapacitated from attending to his affairs by hi guardian or by any other person competent to act on his behalf (b) in the case of a Hindu undivided family, by the (b) Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family: (e) in the case of a company or local authority, by the princip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. In the interest of justice, we set aside the impugned order and remand the matter 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 Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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