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Radha Textiles Versus Commissioner of Customs COCHIN

2016 (7) TMI 358 - CESTAT BANGALORE

Recovery of dues - Since the appellant is the sole proprietor and this sole proprietor has died, therefore no recoveries of duties can be effected from his legal representatives. - department cannot proceed against legal representatives of the deceas .....

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he order-in-appeal dated 24.4.2006 passed by Commissioner (Appeals) vide which he has upheld the order of the lower authority and rejected the appeal. Facts of the case are that the appellant placed orders for supply of old synthetic rags completely .....

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at the norms for mutilation was specified by the Custom House vide Public Notice No. 86/94 and the same was not complied by the appellant. In the meantime Steamer Agent filed Writ Petition in the Hon ble High Court of Kerala bearing No 9730/2000 for .....

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