2024 (11) TMI 1486

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Ms. Anandalakshmi Ganeshram, Authorised Representative. ORDER PER: MR. P. DINESHA Customs Appeal No. 41071 of 2015 has been filed by Shri S. Kanappan (the appellant herein), challenging the order of the Commissioner of Customs, Chennai vide order No. 35511/2015 dated 27.02.2015. 2. Shri Kannan, the Ld. advocate for the appellant has informed the Bench that the appellant Shri Kana....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bate, unless an application is made for continuance of such proceedings by or against the successor-in-interest, the executor, administrator, receiver, liquidator or other legal representative of the appellant or applicant or respondent, as the case may be: Provided that every such application shall be made within a period of sixty days of the occurrence of the event: Provided further that t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mounts to violation of natural justice in as much as the dead person, who is proceeded against is not alive to defend himself. It is apt to quote from the case of Shabina Abraham & Ors. Vs. CCE, "1. "Nothing is certain except death and taxes. Thus spake Benjamin Franklin in his letter of November 13, 1789 to Jean Baptiste Leroy. To tax the dead is a contradiction in terms. Tax laws are made by t....