Customs Appeal Abates on Death of Sole Proprietor When No Legal Representative Seeks Continuation: CESTAT Chennai Ruling

Background of the Case

In a recent order, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, addressed a situation where an appeal filed by an assessee could not be pursued further because the sole proprietor who had originally filed the appeal passed away while the matter was still pending before the Tribunal.

The case, Macro Agencies Vs Commissioner of Customs, came up for hearing but nobody represented the appellant when the matter was called. Instead, the counsel who had earlier appeared on record submitted a letter dated 10.04.2026, bringing to the Tribunal's notice that the proprietor-appellant had died. Along with this communication, a death certificate issued by the Government of Karnataka was placed before the Bench as proof of demise. The Revenue side was represented by Smt. O.M. Reena, Additional Commissioner.

The Tribunal turned its attention to Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, which specifically deals with what happens when a party to an appeal dies, becomes insolvent, or (in case of a company) goes into winding up.

As per this provision, the appeal automatically abates unless someone steps in to continue the proceedings. The rule identifies the categories of persons who can make such an application:

  • Successor-in-interest
  • Executor
  • Administrator
  • Receiver
  • Liquidator
  • Any other legal representative of the deceased appellant