9911796707
TMI Blog2023 (11) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... T AHMEDABAD - AT X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) has dismissed their appeals on the ground that the appeals have not been filed by a person authorized under Rule 3 of Customs Appeal Rules, 1982. Learned Counsel argued that this was the defect, the same should have been pointed out that and they 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained in Form No. CA-1 shall be signed:- (a) in the case of an individual, by the individual himself or where the individual is absent from India by the individual concerned or by some person duly authorised by him in this behalf and where the individual is a minor or is mentally incapacitated from attending to his affairs by hi guardian or by any other person competent to act on his behalf (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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