The Customs, Excise & Service Tax Appellate Tribunal, Kolkata Bench, abated Customs Appeal No. 75408 of 2014 after the appellant Shri Manoj Bansal died and his counsel produced the death certificate, invoking Rule 22 of the CESTAT Procedure Rules, 1982.
Appeal abated
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IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA
REGIONAL BENCH – COURT NO.2
Customs Appeal No 75408 of 2014
(Arising out of Order-in-Original No…KOL/CUS/PORT/07/2014 dated 17.01.2014 passed by Commissioner of Customs(PORT), Kolkata)
Shri Manoj Bansal
Director, M/s. Agarwal Graphic Machinery Pvt. Ltd. D-138, II Floor, Anand Bihar, New Delhi-110092.
Appellant VERSUS
Commissioner of Customs (PORT), Kolkata
15/1, Strand Road, Kolkata
Respondent
APPERANCE :
Shri R.N.Bandhopadhyay & Ms. Rupsha Chatterjee, Advocate for the Appellant Shri R.Chakroborty & Shri S.Debnath, Authorized Representatives for the Respondent
CORAM:
HON’BLE MR.R.MURALIDHAR, MEMBER (JUDICIAL) HON’BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL)
FINAL ORDER NO…76196../2026.
DATE OF HEARING : 21.09.2026
DATE OF DECISION : 21.09.2026
Per R.Muralidhar :
The Ld. Advocate for the appellant has submitted the Death Certificate of Shri Manoj Bansal (Appellant herein). Thereafter, he prays for abatement of the Appeal.
(Dictated & Pronounced in the open court.)
(R.Muralidhar)
Member (Judicial)
(K.Anpazhakan)
Member (Technical)
RG
1 issue framed by the court
Whether the appeal should be abated on account of the death of the appellant?
1 provisions across 1 enactments
Shri Manoj Bansal
Commissioner of Customs (PORT), Kolkata
R.Muralidhar
K.Anpazhakan
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
2 orders share this CNR
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