TMI Blog2023 (6) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... t file appeal under his 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 hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their appeal filed before Commissioner (Appeals). 2. Shri Anil Gidhwani, Learned Counsel for the appellant pointed out that the Commissioner (Appeals) 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 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder sub-section (1) of section 128 to the [Commissioner (Appeals)] shall be made in Form No. C.A-1 (2) The grounds of appeal and the form of verification as contained 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . C.A.-I shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against. 5. It is seen that Custom House Agent cannot file appeal under his 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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