Section 11(1) in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
(1)The Tribunal may, in its discretion, on sufficient cause being shown, accept a memorandum of appeal which is not accompanied by the documents referred to in rule 9 or is in any other way defective, and in such cases may require the appellant to file such documents or, as the case may be, make the necessary amendments within such time as it may allow.
