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2016 (7) TMI 358 - CESTAT BANGALORE

2016 (7) TMI 358 - CESTAT BANGALORE - TMI - 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 deceased. - C/339/2006-DB - Final Order No. 20345/2016 - Dated:- 17-5-2016 - Shri S.S Garg, Judicial Member and Shri Ashok K. Arya, Technical Member None - For the Appellant Mr. Pakshi Rajan, A.R. - For the Respo .....

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he clearance of the goods for the reasons that 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 destuffing of the goods and as per the judgement of the Honble High Court of Kerala, appellants were given one month time to take clearance of the goods but the appellant could not clear the goods and the .....

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