Non-signing of appeal is rectifiable defect.

PJ/Case law/2014-15/2246

Case:- AMIT TRADERS VERSUS COMMISSIONER OF CUSTOMS, KANDLA.

Citation:- 2014 (299) E.L.T.351 (Tri.-Ahmd.)

Brieffacts:-In this case appellant filed an appeal to the commissioner (appeal), the first appellate authority rejected the appeal of the appellant on the ground that the appeal was filed without signing on the appeal letter. Hence, the appeal was rejected by the Commissioner Appeal on the ground that the appeal is un-signed by the appellant therefore it is not maintainable. So, the appellant file an appeal to the tribunal with a prayer to set aside the order of the Commissioner (Appeal) as the error is a rectifiable error.

Appellant’sContention:- When this appeal is called, ld. counsel appearing on behalf of appellant submits that the first appellate authority has rejected the appeal as non maintainable only for the reason that the said appeal was not signed by the appellant. It is his submission this is a rectifiable error, otherwise the appeal was in time.

Respondent’scontention:-On the other hand, the learned AR submits that the appeal filed by appellant is un-signed which is considered to be a defected appeal and not maintainable for the further proceedings by the department. So the Commissioner (Appeal) has rightly rejected the said appeal filed by the appellant considering it to be defective.

Reasoningof Judgment: - On perusal of the records and after hearing both sides, Tribunal find that the contention of the ld. counsel is correct. Though the appellant should have been careful in filing the appeal properly, un-signing of the appeal is a rectifiable error which could have been rectified by issuing a defect notice by the first appellate authority. Suffice it to say that the appellant should not be deprived of his right to make appeal before the higher authorities, in my view, the impugned order rejecting the appeal only on the ground of un-signing of the appeal, which is a rectifiable error, needs to be set aside with direction that the first appellate authority, will restore the appeal to its original number after directing the appellant to rectify the error and on such rectification of the error, the first appellate authority will take up the appeal for disposal after following the principles of natural justice.

Decision:- The appeal is allowed.

Comment:- The crux of this case is that mere non-signing of appeal would not take away the statutory right of the appellant to file an appeal because the defect is a rectifiable one. The principle of justice also warrants that right to appeal should not extinguish for rectifiable procedural lapses.

Prepared by: Priya Jain.

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PJ/Case law/2014-15/2246

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