The tribunal held that the appeal was abated due to the death of the appellant, Omprakash Parasrampuria. Consequently, the application for out-of-turn disposal was declared infructuous and rejected under rule 22 of the CESTAT Procedure Rules.
The application for out-of-turn disposal was rejected and the appeal was held abated.
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 AND SERVICE TAX APPELLATE TRIBUNAL MUMBAI
WEST ZONAL BENCH
CUSTOMS APPLICATION (MSIC) NO: 86085 OF 2022
(on behalf of appellant)
IN
CUSTOMS APPEAL NO: 919 OF 2009
[Arising out of Order-in-Original No: 78/2009/CAC/CC/RBT dated 8th May 2009 passed by the Commissioner of Customs (Export), Mumbai.]
Omprakash Parasrampuria
Parasrampuria Industries Ltd 10th Floor, Regent Chambers, Nariman Point Mumbai - 400021
… Appellant
versus
Commissioner of Customs (Export Promotion)
New Custom House, Ballard Estate, Mumbai - 400001
…Respondent
APPEARANCE:
Ms Apoorva Singh, Advocate for the appellant
Shri Ranjan Kumar, Assistant Commissioner (AR) for the respondent
CORAM:
HON’BLE MR C J MATHEW, MEMBER (TECHNICAL) HON’BLE MR AJAY SHARMA, MEMBER (JUDICIAL)
FINAL ORDER NO: _85080/2024
DATE OF HEARING: 12/02/2024 DATE OF DECISION: 12/02/2024
PER: CORAM
Learned Counsel, Ms Apoorva Singh submitted that this
C/919/2009
2
application of Commissioner of Customs (Export Promotion), New Customs House, Mumbai for ‘out-of-turn’ disposal of appeal no. C/919/2009 against order1 of Commissioner of Customs (Export), Mumbai is infructuous inasmuch as the appellant, Shri Omprakash Parasrampuria, has since expired in support of which copy of the death certificate, as directed by the Tribunal on the former occasion, was pleaded before us. It was also submitted that no instruction have been entrusted to them for continuation of proceedings.
(Dictated and Pronounced in Open Court)
(AJAY SHARMA) Member (Judicial)
(C J MATHEW) Member (Technical)
*/as
1 [order-in-original no. 78/2009/CAC/CC/RBT dated 8th May 2009]
2 issues framed by the court
Whether the appeal stands abated due to the death of the appellant.
Whether the application for out-of-turn disposal is maintainable post-abatement.
1 provisions across 1 enactments
Omprakash Parasrampuria
Parasrampuria Industries Ltd
Commissioner of Customs (Export Promotion)
Mathew
Ajay Sharma
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
