Hanif K Thara Proprietor Unik Traders vs TUTICORIN

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHENNAI
REGIONAL BENCH – COURT NO. III

Customs Appeal No. 40374 of 2018
(Arising out of Order-in-Appeal No. 07/2018 dated 09.01.2018 passed by
Commissioner of GST & CE, Trichy)


Shri. Hanif K. Thara, …Appellant
Proprietor, M/s. Unik Traders,
No. 140, Old Tharugupet Road,
Bangalore – 560 053.
Versus
Commissioner of Customs ...Respondent
Custom House, Tuticorin – 628 004.

APPEARANCE :
Dr. S. Krishnanandh, Advocate for the Appellant
Shri N. Mohan, Authorized Representative for the Respondent

CORAM :
HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)
HON’BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL)
DATE OF HEARING /DECISION: 07.09.2026

FINAL ORDER No.40993/2026

Per Bench

When the matter was called out
Dr. S. Krishnanandh, Ld. Advocate appearing for the
Appellant submitted that the appellant Shri. Hanif K.
Thara, is no more and in this regard, he furnished a
copy of Death Certificate issued by the Government
of Karnataka.

2. The Death Certificate of Shri. Hanif K. Thara is
reproduced below for ready reference:-

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3. Shri N. Mohan, Ld. Authorized Representative
appeared for the Department.

4. On the death of the appellant, the Appeal
stands abated in terms of provisions of Rule 22 of
the Customs, Excise and Service Tax Appellate
Tribunal (Procedure) Rules, 1982. Rule 22 of the
CESTAT (Procedure) Rules reads as under:-

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“Rule 22. Continuance of proceedings after death or
adjudication as an insolvent of a party to the appeal or
application . - Where in any proceedings the appellant or
applicant or a respondent dies or is adjudicated as an
insolvent or in the case of a company, is being wound up,
the appeal or application shall abate, unless an application
is made for continuance of such proceedings by or against
the successor-in-interest, the executor, administrator,
receiver, liquidator or other legal representative of the
appellant or applicant or respondent, as the case may be:
Provided that every such application shall be made within a
period of sixty days of the occurrence of the event:
Provided further that the Tribunal may, if it is satisfied that
the applicant was prevented by sufficient cause from
presenting the application within the period so specified,
allow it to be presented within such further period as it may
deem fit.”

5. After perusing the material on record, we find the
Respondent has died on 21.06.2025 during the pendency
of the present Appeal. We also find that in terms of Rule
22 of Customs, Excise and Service Tax Appellate Tribunal
(Procedures) Rules, 1982, on the death of the appellant,
the proceedings shall abate unless an application is made
for continuance of such proceedings. In this case, no
such application is made till date.

6. We find that in view of the judgement of the
Hon’ble Supreme Court in the case of Shabina Abraham
& Ors. Vs. Collector of Central Excise & Customs [2015
(322) E.L.T. 372 (SC)] , wherein it has been held that no
proceedings can be initiated or continued against a dead
person as it amounts to violation of natural justice in as
much as the dead person, who is proceeded against is
not alive to defend himself. It is apt to quote from the
case of Shabina Abraham & Ors. Vs. CCE :
“1. “Nothing is certain except death and taxes.
Thus spake Benjamin Franklin in his letter of
November 13, 1789 to Jean Baptiste Leroy. To
tax the dead is a contradiction in terms. Tax
laws are made by the living to tax the living.
What survives the dead person is what is left
behind in the form of such person’s property.

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This appeal raises questions as to whether the
dead person’s property, in the form of his or her
estate, can be taxed without the necessary
machinery provisions in a tax statute. The
precise question that arises in the present case is
whether as assessment proceeding under the
Central Excises and Salt Act, 1944, can continue
against the legal representatives/estate of a sole
proprietor/manufacturer after he is dead.”
7. In view of the above, we hold that on the death
of the appellant, the appeal stands abated. The appeal is
accordingly disposed of.

(Order dictated and pronounced in open court)





(M. AJIT KUMAR) (P. DINESHA)
MEMBER (TECHNICAL) MEMBER (JUDICIAL)




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