TMI Blog2023 (11) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... uch 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 cannot be a ground for rejection of appeal itself. In the interest of justice, the impugned order set aside and matter remanded 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 Custom Appeals Rules, 1982 - appeal allowed b way of remand. - Customs Appeal No. 10788 of 2018 , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (Appeals). 4. We have considered the rival submissions, we find that the appeals have been signed by the Custom House Agent Mr. Bajarang Sharma. The Importers have given authorization to the CHA in the following format in all cases : It is seen that the Rule 3 of the Customs Appeal Rules, 1982 prescribes as follows: 3. Form of appeal to [Commissioner] (Appeals).- (1) An appeal under 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 1982. 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. 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 Custom Appeals Rules, 1982. 6. The matters are remanded back to the Commissioner (Appeals) to provide an opportunity to the appellant to correct this defect. If the defect is corrected then the matters may be decided by Commissioner (Appeals) on merits. ( Pronounced in the open Court on 22. 11. 2023 ) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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