ORDER
G.N. Srinivasan, Member (J)
1. In this case when the appeal was taken up for hearing Shri Merchant fairly points out to me that in the memorandum of appeal the portion relating to verification has been signed by the appellant who is dead now. But the place assigned for signature of the memorandum of appeal he has not signed. He tries to justify in a very feeble way reading from the Customs Rules (Appeal) that once verification has been signed such an action is more or less sufficient compliance of the Appeals Rules.
2. I am afraid I cannot agree to that. The memorandum of appeal is the document or the written instrument through which the petitioner seeks remedy against the order, which is prejudicial to him. The memorandum of grounds is a very important piece of instrument which states the ground on which the lower authority’s order is attacked or challenged the validity. It is not a mere technicality. It is a very serious and solemn act. Supposing in a memorandum on grounds some vituperative or violent words are used which are not normally used in the memorandum of grounds and which are not words normally used in the pleadings and it is not signed in that case, can the Tribunal through the process of law take action against such appellant? Obviously no action can be taken under the Contempt of court Act. I am aware of the fact that the Tribunal does not have power of punishing for contempt of court. But the Tribunal may initiate proceedings through High Court under whose jurisdiction this Tribunal is functioning. Then the authenticity of getting the signature is fully appreciated. I am therefore, of the view that signing of the memorandum of grounds has to be specifically insisted upon. Moreover in case a particular ground is not taken then, only under certain circumstances such a fresh ground which is allowed to be taken. I am therefore of the view signing of the memorandum of grounds is a mandatory requirement without which an appeal cannot be entertained and heard.
3. In view of the fact memorandum of appeal has not been signed by the appellant, which is found out at time of final hearing only, appeal stands dismissed.