(3)Where an appeal under sub-section (1) of Section 129-A or a memorandum of cross-objections under sub-section (4) of that section is made by any person other than the [Commissioner of Customs] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Commissioner of Customs'.] the ground of appeal, the grounds of cross-objections and the forms of verification as contained in Form Nos. CA-3 and CA-4 or as the case may be, respectively shall be signed by the person specified in sub-rule (2) of rule 3.
