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Customs - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Maintainability of appeal of the Revenue in terms of Section ...


Revenue Appeals Require Proper Officer's Personal Signature u/s 129D of the Customs Act for Validity.

November 2, 2019

Case Laws     Customs     AT

Maintainability of appeal of the Revenue in terms of Section 129D of CA - the proper officer who has been entrusted with the job for filing the appeal should only sign the appeal records including the verification memo contained in the appeal memorandum

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