CESTAT Abates Customs Appeals Following Sole Appellant’s Death

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 Bh...