Chand Kavar Bhandari Vs Commissioner of Customs (CESTAT Chennai)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai has abated customs appeals in the case of Chand Kavar Bhandari Vs Commissioner of Customs, following the demise of the sole appellant, Smt. Chand Kavar Bhandari. The Tribunal invoked the principle of “no taxation of the dead” and the provisions of Rule 22 of the CESTAT (Procedure) Rules, 1982, in its order pronounced on June 20, 2025.
During the proceedings, the appellant’s advocate, Shri R. Ramkumar, informed the Tribunal of Smt. Chand Kavar Bhandari’s death and provided a copy of her death certificate issued by the Greater Chennai Corporation, indicating she passed away on February 1, 2018.
CESTAT noted that according to Rule 22, “Where in any proceedings the appellant or applicant or a respondent dies… the appeal or application shall abate, unless an application is made for continuance of such proceedings by or against the successor-in-interest, the executor, administrator, receiver, liquidator or other legal representative.” The rule further specifies a 60-day period for such an application, with a provision for extension if sufficient cause is shown. In this instance, no application for continuance was made by any legal representative until the date of the order.
