CESTAT Abates Customs Appeals as Sole Appellant Dies, Invokes ‘No Taxation of the Dead’ Principle [Read Order]
The tribunal reinforced its decision by referring to the Supreme Court's judgment in the Shabina Abraham case (2015), where it was held that continuing proceedings against a deceased person amounts to a violation of natural justice, as the dead cannot defend themselves.
By Adwaid M S - On May 22, 2025 11:17 am - 2 mins read
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chennai has abated two customs appeals following the death of the sole appellant, Smt. Chand Kavar Bhandari. The tribunal cited the legal principle that no proceedings can continue against a deceased person, invoking the Supreme Court’s ruling that “taxing the dead” violates natural justice. Chand…
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