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    <title>2026 (10) TMI 983 - CESTAT KOLKATA</title>
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    <description>Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 was applied after the appellant&#039;s death certificate was produced. The customs appeal consequently abated. The operative point is that the appellant&#039;s death, established through the submitted certificate, brought the pending appeal to an end under the Tribunal&#039;s procedural framework.</description>
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