2025 (2) TMI 811

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....dul Quddhose For the Petitioner : Ms. V. Pramila For the Respondents : Ms. Anu Ganesan, Junior Panel Counsel ORDER This writ petition has been filed, challenging the impugned order in original passed by the first respondent dated 20.12.2023 and the consequential order dated 12.12.2024 passed by the second respondent on the ground that the impugned order in original is a nullity since t....

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....ase of Amandeep Singh Sehgal vs Commissioner of Customs reported in 2019 (8) TMI 97; and c) A judgment of the Delhi High Court in the case of Sangeeta Goyal vs. Commissioner of Customs (Exports) reported in 2024 (9) TMI 334. that an order cannot be passed by the respondents against a dead person. Admittedly, the impugned order in original passed by the first respondent dated 20.12.2023 an....