Custom, Excise & Service Tax Tribunal
Madan Lalwani vs The Commissioner Of Customs-Mumbai ... on 24 January, 2023
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
MUMBAI
REGIONAL BENCH
Customs COD Application No. 85920 of 2022
Customs Miscellaneous Application No. 85921 of 2022
(On behalf of Appellant)
In
Customs Appeal No. 86073 of 2014
(Arising out of Order-in-Original No. 145/2013/CAC/CC(I)/AB/Gr.V dated
09.01.2014 passed by the Commissioner of Customs (Import), Mumbai.)
Madan Lalwani ........Appellant
202, Kedarnath Towers,
Sanjeev Enclave Building Lane,
Seven Bunglows, Andherei (West),
Mumbai - 400 061
VERSUS
Commissioner of Customs (Import), Mumbai ........Respondent
New Customs House,
Ballard Estate,
Mumbai- 400 001
WITH
Miscellaneous Application Nos. (i) Customs/COD/85922/2022
and Customs/Misc./85923/2022 in Customs Appeal No.
86074/2014 (Madan Lalwani) (ii) Customs/COD/85924/2022
and Customs/Misc./85925/2022 in Customs Appeal No.
86110/2014 (Madan Lalwani) (iii)
Customs/COD/85926/2022 and Customs/Misc./85927/2022
in Customs Appeal No. 86188/2014 (Madan Lalwani) (iv)
Customs/COD/85928/2022 and Customs/Misc./85929/2022
in Customs Appeal No. 86416/2014 (Madan Lalwani) (v)
Customs/COD/85943/2022 and Customs/Misc./85959/2022
in Customs Appeal No. 87776/2014 (Madan Lalwani) (vi)
Customs/COD/85944/2022 and Customs/Misc./85960/2022
in Customs Appeal No. 88582/2014 (Madan Lalwani) (vii)
Customs/COD/85945/2022 and Customs/Misc./85961/2022
in Customs Appeal No. 89363/2014 (Madan Lalwani) (viii)
Customs/COD/85946/2022 and Customs/Misc./85962/2022
in Customs Appeal No. 89768/2014 (Madan Lalwani) (ix)
Customs/COD/85947/2022 and Customs/Misc./85963/2022
in Customs Appeal No. 90052/2014 (Madan Lalwani) (x)
Customs/COD/85941/2022 and Customs/Misc./85966/2022
in Customs Appeal No. 87445/2015 (Madan Lalwani) (xi)
Customs/COD/85938/2022 and Customs/Misc./85955/2022
in Customs Appeal No. 86918/2016 (Madan Lalwani) (xii)
Customs/COD/85939/2022 and Customs/Misc./85956/2022
in Customs Appeal No. 87037/2017 (Madan Lalwani) (xiii)
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Customs/COD/85940/2022 and Customs/Misc./85957/2022
in Customs Appeal No. 87180/2017 (Madan Lalwani) (xiv)
Customs/COD/85967/2022 and Customs/Misc./85964/2022
in Customs Appeal No. 87187/2017 (Madan Lalwani) (xv)
Customs/COD/85942/2022 and Customs/Misc./85958/2022
in Customs Appeal No. 87609/2017 (Madan Lalwani) (xvi)
Customs/COD/85932/2022 and Customs/Misc./85949/2022
in Customs Appeal No. 85324/2020 (Madan Lalwani) (xvii)
Customs/COD/85933/2022 and Customs/Misc./85950/2022
in Customs Appeal No. 85328/2020 (Madan Lalwani) (xviii)
Customs/COD/85936/2022 and Customs/Misc./85953/2022
in Customs Appeal No. 86229/2020 (Madan Lalwani) (xix)
Customs/COD/85937/2022 and Customs/Misc./85954/2022
in Customs Appeal No. 86230/2020 (Madan Lalwani) (xx)
Customs/COD/85968/2022 and Customs/Misc./85965/2022
in Customs Appeal No. 85594/2021 (Madan Lalwani) (xxi)
Customs/COD/85934/2022 in Customs Appeal No.
85794/2021 (Madan Lalwani) (xxii)
Customs/COD/85935/2022 and Customs/Misc./85952/2022
in Customs Appeal No. 85795/2021 (Madan Lalwani) (xxiii)
Customs/COD/85931/2022 and Customs/Misc./85951/2022
in Customs Appeal No. 85149/2015
(Arising out of Order-in-Original No. 104/2014/CAC/CC(I)/AB/Gr.V dated
10.10.2014 passed by the Commissioner of Customs (Import), Mumbai.)
APPERANCE:
Mr. A. Mishra & Associates for the Appellant
Mr. S.K. Hatangadi, Assistant Commissioner, Authorised Representative
for the Respondent
CORAM:
HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)
HON'BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL)
FINAL ORDER NOS. A/85083-85106/2023
Date of Hearing: 24.01.2023
Date of Decision: 24.01.2023
PER: DR. SUVENDU KUMAR PATI
Condonation of delay applications listed in the cause-list dated
24.01.2023 from Sr. No. 1 to Sr. No. 16 & Sr. No. 32 to Sr. No. 38
as well as Sr. No. 40 alongwith miscellaneous applications for
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abatement of proceeding as per Rule 22 read with Rule 41 of the
CESTAT (Procedure) Rules, 1982 are heard together and taken up for
passing of a common order.
2. Facts of the case, in brief, is that main Appellant Late Madan
Lalwani has been penalised under Section 112(a) & 114AA of the
Customs Act, 1962 for violation of various provisions of Customs Act,
by the Commissioner of Customs (Import), Mumbai. All those
individual cases against which he had preferred the above referred
appeals before this Tribunal were all accepted for hearing. In the
meantime Appellant had expired on 28.01.2022, as reveals from the
attested true copy of death certificate issued by the Municipal
Corporation of Greater Mumbai on 09.02.2022. Mrs. Meena Madan
Lalwani i.e. widow of deceased Appellant Late Madan Lalwani, whose
name is also noted in the same death certificate as his wife, filed
COD applications in all those appeals alongwith miscellaneous
applications to abate the proceedings in view of death of her
husband. The same is heard today and taken up for orders.
3. Learned Counsel for the deceased Appellant submits that in
view of death of deceased Madan Lalwani his power ceased as he has
not been officially engaged by the present applicant namely the wife
of deceased Appellant. She has also not sought for substitution as
Appellant and instead filed application for abatement of the appeals.
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4. Learned Authorised Representative is present and he
acknowledged the fact of death and admitted that no substitution
petition is field for continuance of these appeals.
5. Rule 22 of the CESTAT (Procedure) Rules, 1982 reads as here
under:-
"RULE 22. 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".
(Highlighted to emphasise)
Going by the text of the Rule it is very much clear that only for the
purpose of getting substituted for the Appellant or Respondent, who
is dead, for the purpose of continuance of appeal substitution is
required to be done within a period of 60 days and not for abating
the appeal which is automatic upon completion of 60 days of the
occurrence of the event namely death of the party. This being the
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position of law and having regard to the abatement petitions through
which death of the Appellant is brought to the knowledge of this
Tribunal, we abate all these appeals and reject Condonation of delay
applications for being infructuous since not filed for proper
substitution of deceased Appellant. Needless to mention here that
only penal actions are substantiated and penalties are imposed on
the deceased Appellant for his personal conduct for which no
recovery can be made from the successor in interest. Hence the
order.
ORDER
6. Miscellaneous applications filed by Mrs. Meena Madan Lalwani, widow of Appellant M.A. Lalwani are allowed. All appeals of deceased Appellant Late Madan Lalwani abate under Rule 22 of the CESTAT (Procedure) Rules, 1982. COD applications are infructuous and rejected.
(Operative portion of the order pronounced in open court) (Dr. Suvendu Kumar Pati) Member (Judicial) (Sanjiv Srivastava) Member (Technical) Prasad