Appeal Dismissed Due to Unauthorized Filing by Customs House Agent; Commissioner Failed to Allow Correction Opportunity.

Dismissal of appeal - appeals have not been filed by a person authorized under Rule 3 of Customs Appeal Rules, 1982 - Appeal filed by CHA - procedural lapse or not - 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. - AT .....

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