The Appellant, Vipin Chander, having expired, the Tribunal held that the appeal under Sections 112(A) and (B) of the Customs Act, 1962, abates. The appeal was disposed of accordingly.
None, as the appeal was disposed of due to abatement.
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.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH : KOLKATA
REGIONAL BENCH – COURT NO. 1
Customs Appeal No. 75201 of 2022
(Arising out of Order-in-Appeal No.KOL/CUS/CCP/AKR/848/2021 dated 13.12.2021 passed by Commissioner of Customs(Prev), Kolkata)
Vipin Chander, F-299, New Rajinder Nagar, New Delhi
: Appellant
VERSUS
Commissioner of Customs(Prev), Kolkata : Respondent 15/1, Strand Road, Kolkata-700001.
APPEARANCE:
None for the Appellant
Shri A.K.Chowdhury, Authorized Representative for the Respondent
CORAM:
HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)
FINAL ORDER NO. 77877/ 2025
DATE OF HEARING :08.12.2025
Order : [Per Shri Ashok Jindal]
Heard the Ld. Authorized Representative.
2
Appeal No.: C/75201/2022-DB
(Dictated and pronounced in the open court)
(ASHOK JINDAL) MEMBER (JUDICIAL)
RG
1 issue framed by the court
Whether an appeal abates upon the death of the appellant before its disposal
2 provisions across 1 enactments
Vipin Chander
Commissioner of Customs(Prev), Kolkata
ASHOK JINDAL
K. ANPAZHAKAN
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
