Legal heir substitution in customs agent proceedings depends on statutory eligibility; otherwise continuation is futile and the appeal abates.

A legal heir may continue proceedings relating to a deceased Customs House Agent only if the statutory conditions for acting as a Customs House Agent are satisfied. Rule 22 of the CESTAT Procedure Rules permits substitution by a successor-in-interest or legal representative, but continuation is ineffective where the applicant cannot lawfully function as a Customs House Agent. Under Regulation 16(2), the heir must be a major and an H card holder; as the applicant lacked H card status, she was not eligible to obtain effective relief through impleadment. The Tribunal also noted that it was not the proper forum to remove the stigma said to arise from the Commissioner's findings, and the appeal was treated as abated.

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Issues: Whether the widow of the deceased appellant could be impleaded and permitted to continue the appeal under Rule 22 of the CESTAT Procedure Rules, 1982 read with Regulation 16(2) of the Customs House Agents Licensing Regulations, 2004.

Analysis: Rule 22 permits continuance of proceedings by a successor-in-interest or legal representative after the appellant's death, but the application must satisfy the prescribed requirements. Regulation 16(2) permits a legal heir to work as a Customs House Agent only if the heir is a major and an H card holder. The applicant was a major but was not an H card holder, so she was not eligible to work as a Customs House Agent and could not obtain any effective relief even if impleaded. The Tribunal also held that it was not the proper forum to remove the stigma allegedly arising from the Commissioner's findings.

Conclusion: The applicant was not entitled to impleadment for continuation of the appeal, and the appeal stood abated.

Ratio Decidendi: A legal heir can continue proceedings relating to a deceased Customs House Agent only if the statutory conditions for acting as a Customs House Agent are satisfied; where those conditions are not met, continuation of the appeal is futile and abatement follows.

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