TMI Blog2024 (4) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... cate was also placed before the adjudicating authority. As the sole proprietor has passed away, then the proceedings against the importer, M/s Ganpati Enterprises, abates and there is no provisions under the Customs Act, 1962 to continue the proceedings against the the legal heir, Shri Ritesh Agarwal in the impugned proceedings as held by the Hon ble Apex Court in the case of SHABINA ABRAHAM AND OTHERS VERSUS COLLECTOR OF CENTRAL EXCISE CUSTOMS [ 2015 (7) TMI 1036 - SUPREME COURT] , wherein the Hon ble Apex Court has held Section 6 of the Central Excises Act, which prescribes a procedure for registration of certain persons who are engaged in the process of production or manufacture of any specified goods mentioned in the schedule to the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Entry on 31.07.2001. The goods were examined 1st on 20.08.2001 and thereafter, on 30.08.2001, the said officer examined the goods and found nylon fabric coated with polymer/co-polymer and nylon fabric (stock lot) forwarded samples to Appraising Officer. 2.1 On the basis of examination report and on perusal of samples, the Appraising Group classified 63906.78 MT nylon fabric coated with polymer/co-polymer under CTH 5903 90 and 1304.22 MT nylon fabric (stock lot) under CTH 4507 42 and quantified the duty. 2.2 On 13.09.2001, when the goods were transported from Kolkata to Delhi, the goods were intercepted by the Preventive Division at Varanasi. The truck driver produced the Waybill and copy of Bill of Entry. The Officers detained the goods o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Death Certificate was produced. But the adjudicating authority continued to adjudicate the case and the appellant, Shri Ritesh Agarwal received a communication to join the proceedings and Shri Jagdish Khaitan was also joined the proceedings and the adjudication order was passed proposing demand of duty as proposed in the show-cause notice and imposed penalties on all the appellants. 2.10 Aggrieved from the said order, the appellants are before us. 3. Heard both the parties and considered the submissions. 4. We find that no proceedings can continue under the Customs Act in case when the sole proprietor, Shri Prahlad Agarwal of M/s Ganpati Enterprises, on 04.03.2010 expired and the Death Certificate was also placed before the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 966) Suppl. SCR 419 at 429 A-B, C.A. Abraham v. The Income-Tax Officer, Kottayam Another, AIR 1961 SC 609 at 612 para 6 : (1961) 2 SCR 765 at page 771, The State of Tamil Nadu v. M.K. Kandaswami Others, AIR 1975 SC 1871 (para 26) : (1975) 4 SCC 745 (para 26), Commissioner of Sales Tax, Delhi Others v. Shri Krishna Engineering Co. Others, (2005) 2 SCC 695, page 702, 703 paras 19 to 23, all enunciate principles dealing with tax evasion in the context of construing provisions which are designed to prevent tax evasion. The question at hand is very different - it only deals with whether the Central Excises and Salt Act contains the necessary provisions to continue assessment proceedings against a dead man in respect of excise duty payable by him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication at the time of his death. 7 . The above facts make no difference to the position that there is no machinery provision in the Customs Act whereby the dues owed by a proprietary concern or a partnership firm can be sought to be recovered from the legal heirs of the proprietor/partner of such concern/firm. 6. Therefore, we hold that no proceedings can continue against the importer, M/s Ganpati Enterprises and Shri Ritesh Agarwal, who is the legal heir of the proprietor of M/s Ganpati Enterprises. 7. With regard to imposition of penalty on Shri Jagdish Prasad Khaitan, there is no role involved in the import of the impugned consignment by M/s Ganpati Enterprises as he was involved only at the time of delivery of the goods released provis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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