2025 (11) TMI 1645

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.... vide Order-in-Original No.70307/2019 dated 29.07.2019 for imposing penalties under Section 112 and Section 114AA on the Appellant. 2.1 Brief facts of the case are that DRI Zonal Unit, Chennai on the basis of specific intelligence have carried out necessary investigations into the imports of confectionary and other items by Shri Mukesh Kumar, Shri Naresh Kumar and Shri Kamlesh Kumar (Kumar Brothers) of M/s. Nakshatra International Food Co, by mis-declaring the description, the value and the retail price of the imported goods. The main allegation against the Appellant i.e., M/s. International Shipping Agency is that as a CHA, has attended and facilitated clearance of these confectionary consignments knowingly that these imports were not b....

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.... (Procedure) Rules reads as under:- "Rule 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. -Where in any proceedings the appellant or applicant or a respondent dies or is adjudicated as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate, 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: Provi....

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....person is what is left behind in the form of such person's property. This appeal raises questions as to whether the dead person's property, in the form of his or her estate, can be taxed without the necessary machinery provisions in a tax statute. The precise question that arises in the present case is whether as assessment proceeding under the Central Excises and Salt Act, 1944, can continue against the legal representatives/estate of a sole proprietor/manufacturer after he is dead." 8. In view of the above, we hold that on the death of Mr. Chandrashekhar R. Shukla, Proprietor of M/s. International Shipping Agency, the Appeal No. 41673/2019 filed by the Appellant-CHA stands abated. Consequently, the Departmental Appeal No. C/41722/2019 ....

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....²à¤¿à¤•à¤¾ एन विभाग तहसील / ब्लॉकच्या पुनर्ई उपनगने जिल्हाऱ्या मुंबई उपनगर जिल्हा राज्य / केंद्रशासित प्रदेश, भारत यांच्या नोदवहीत उपलब्ध आहे. THIS IS TO CERTIFY THAT THE FOLL....