2024 (11) TMI 1486 - AT - Customs

Appeal Abates on Appellant's Death Without Continuance Application Under Rule 22 of CESTAT Procedure Rules

Shri S. Kanappan Versus Commissioner of Customs (Import), Chennai

The CESTAT Chennai held that under Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, proceedings abate upon the ... Abatement of appeal - Continuance of proceedings after death or adjudication as an insolvent of a party - Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - HELD THAT:- It is found that in terms of Rule 22 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, on the death of the appellant, the proceedings will be abated unless an application is made for continuance of such proceedings. In this case, no such application is made. It is found that in view of the judgement of the Hon’ble Supreme Court in the case of Shabina Abraham & Ors. Vs. Collector of Central Excise & Customs [2015 (7) TMI 1036 - SUPREME COURT], wherein it has been held that no proceedings can be initiated or continued against a dead person as it amounts to violation of natural justice in as much as the dead person, who is proceeded against is not alive to defend himself. Thus, on the death of the appellant, the appeal stands abated. The appeal is accordingly disposed of. The Appellate Tribunal (CESTAT Chennai) in Customs Appeal No. 41071 of 2015, presided by Mr. P. Dinesha and Mr. Ajit Kumar, addressed the effect of the appellant Shri S. Kanappan's death on the appeal. The appellant died on 25.04.2022, as evidenced by a death certificate filed during proceedings. Relying on Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, which provides that 'the appeal or application shall abate' upon the death of a party unless an application for continuance is made within sixty days by the legal representatives or successors-in-interest, the Tribunal found no such application was filed. The Tribunal further cited the Supreme Court ruling in Shabina Abraham & Ors. v. Collector of Central Excise & Customs [2015 (322) E.L.T. 372 (SC)], emphasizing that 'no proceedings can be initiated or continued against a dead person as it amounts to violation of natural justice,' since a deceased person cannot defend themselves. The Court quoted: 'Tax laws are made by the living to tax the living... whether the dead person's property... can be taxed without the necessary machinery provisions in a tax statute.' Accordingly, the Tribunal held that 'on the death of the appellant, the appeal stands abated' and disposed of the appeal.