Section 13 in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
13. Document authorising representative to be attached to the memorandum of appeal.
- Where the parties to an appeal or application are being represented in such appeal or application by authorised representatives, the documents authorising such representatives to appear on their behalf shall be appended to the memorandum of appeal, application or memorandum of cross-objection if they are signed by the authorised representatives and the said documents shall indicate clearly the status of the authorised representatives as to whether they are relatives or regular employees of the parties and the details of the relationship or employment or, in cases where they are not relatives or regular employees, their qualifications to act as authorised representatives under the Acts or, in the case of a person referred to in rule 2(c)(ii), particulars of the notification by which he has been appointed :Provided that where the authorised representative is a legal practitioner, such document of authorisation shall be a duly executed vakalatnama.
