https://www.taxtmi.com/caselaws?id=782177 CESTAT Chennai-AT dealt with an appeal by a CHA against penalties imposed under Sections 112 and 114AA of the Customs Act, 1962 for alleged facilitation of imports through mis-declaration and use of non-genuine IEC holders. During pendency, the appellant-CHA died. Applying Rule 22 of the CESTAT (Procedure) Rules, 1982, and relying on SC precedent holding that proceedings cannot be initiated or continued against a dead person, the Tribunal held that the appeal abated on the appellant's death. Consequently, the appeal stood disposed of without examination of the merits. en-us Wed, 07 May 2025 00:00:00 +0530 Wed, 26 Nov 2025 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782177 CESTAT Chennai-AT dealt with an appeal by a CHA against penalties imposed under Sections 112 and 114AA of the Customs Act, 1962 for alleged facilitation of imports through mis-declaration and use of non-genuine IEC holders. During pendency, the appellant-CHA died. Applying Rule 22 of the CESTAT (Procedure) Rules, 1982, and relying on SC precedent holding that proceedings cannot be initiated or continued against a dead person, the Tribunal held that the appeal abated on the appellant's death. Consequently, the appeal stood disposed of without examination of the merits. Case-Laws Customs Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782177