2026 (7) TMI 731

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....an, Advocate For the Respondent : Smt. O.M. Reena, Auth. Representative ORDER PER : P. DINESHA : Customs Appeal No. 41366 of 2017 has been filed by S. Balachandran (the Appellant herein), challenging the order of the Commissioner of Customs, Tuticorin vide Order-in-Original No.10/2017 dated 31.03.2017. 2. Shri M. Kannan, the Ld. Advocate for the Appellant informed the Bench that the....

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....de 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 the Tribunal may, if it is sati....

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....322) E.L.T. 372 (SC)], wherein it has been held that no proceedings can be initiated or continued against a dead person as it amounts 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 F....