T. R. Dinakaran Vs Commissioner of Customs (CESTAT Chennai)
The Customs Appeal was filed challenging Order-in-Original No. 05/2017 dated 20.01.2017 passed by the Commissioner of Customs, Tuticorin. During the proceedings, the appellant’s counsel informed the Tribunal that the appellant had died on 19.12.2022 and produced the death certificate. The Tribunal considered Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, which provides that an appeal abates upon the death of a party unless an application for continuance is made by the successor-in-interest, executor, administrator, receiver, liquidator or other legal representative within the prescribed period, subject to condonation of delay for sufficient cause.
The Tribunal found that no such application had been filed and noted that the appellant, who was the Managing Director of the appellant-company, had been subjected to a personal penalty. Referring to the Supreme Court’s decision in Shabina Abraham & Ors. Vs. Collector of Central Excise & Customs [2015 (322) E.L.T. 372 (SC)], the Tribunal observed that proceedings cannot be initiated or continued against a deceased person. Accordingly, it held that the appeal stood abated and disposed of the appeal.
FULL TEXT OF THE CESTAT CHENNAI ORDER
Customs Appeal No. 40644 of 2017 has been filed by T.R. Dhinakaran (the Appellant herein), challenging the order of the Commissioner of Customs, Tuticorin vide Order-in-Original No.05/2017 dated 20.01.2017.
