https://www.taxtmi.com/caselaws?id=750863 CESTAT Kolkata held that customs proceedings against an importer firm abate upon death of the sole proprietor, as no provisions exist under Customs Act 1962 to continue proceedings against legal heirs. The tribunal relied on SC precedent establishing that assessment proceedings cannot continue after death of assessed person. Additionally, penalty was set aside against another individual who had no role in import operations and was only involved in delivery of provisionally released goods, as revenue failed to establish nexus. Appeals by legal heir and delivery person were allowed while importer's appeal abated. en-us Fri, 01 Mar 2024 00:00:00 +0530 Tue, 02 Apr 2024 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750863 CESTAT Kolkata held that customs proceedings against an importer firm abate upon death of the sole proprietor, as no provisions exist under Customs Act 1962 to continue proceedings against legal heirs. The tribunal relied on SC precedent establishing that assessment proceedings cannot continue after death of assessed person. Additionally, penalty was set aside against another individual who had no role in import operations and was only involved in delivery of provisionally released goods, as revenue failed to establish nexus. Appeals by legal heir and delivery person were allowed while importer's appeal abated. Case-Laws Customs Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750863