The Tribunal held that since the sole proprietor of the appellant firm expired, the appeal stands abated under Rule 22 of the Tribunal Procedure Rules, 1982.
The appeals were abated as the sole proprietor of the appellant is no more in existence.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI
REGIONAL BENCH - COURT NO. I
Customs Appeal No. 90200 of 2014
(Arising out of Order-in-Original CAO No. 93/2014/CAC/CC(ADJ)/SJ dated 05.09.2014 passed by the Commissioner of Customs (Adjn.), Mumbai)
M/s D.H. Patkar & Company .… Appellant
301, Beachwood Towers, Off. Yari Road, Varsova, Andheri (W), Mumbai – 400 061
Versus
Commissioner of Customs (Adjn.), Mumbai …. Respondent
2nd Floor, New Custom House, Ballard Estate, Mumbai – 400 001
Appearance:
Shri N.S. Patel, Advocate for the Appellant
Shri Ram Kumar, Authorized Representative for the Respondent
CORAM:
HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)
FINAL ORDER NO. A/85769/2024
Date of Hearing: 06.08.2024 Date of Decision: 06.08.2024
Per: S.K. Mohanty
Heard both sides.
2
C/90200/2014
(Dictated and pronounced in open court)
(S.K. Mohanty) Member (Judicial)
(M.M. Parthiban) Member (Technical)
Sinha
1 issue framed by the court
Whether the appeal filed by the appellant stands abated due to the death of the sole proprietor.
1 provisions across 1 enactments
M/s D.H. Patkar & Company
Commissioner of Customs (Adjn.), Mumbai
S.K. Mohanty
M.M. Parthiban
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
