Customs Appeal Abated as Appellant Died During Pendency of Proceedings

Advertisement Macro Agencies Vs Commissioner of Customs (CESTAT Chennai) The appeal before the CESTAT Chennai could not proceed because the appellant-proprietor had died during the pendency of the proceedings. When the matter was called, no one appeared for the appellant. The counsel informed the Tribunal through a letter dated 10.04.2026 that the appellant-proprietor had passed away and produced a copy of the death certificate issued by the Government of Karnataka. The Department was represented by the Additional Commissioner. The Tribunal examined Rule 22 of the Customs, Excise and Servic...