CMP NO. 27664 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04-02-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE C.KUMARAPPAN CMP NO. 27664 of 2024 AND CMA NO. 3581 OF 2014,CMA NO. 3582 OF 2014,CMP NO. 27674 OF 2024,CMP NO. 27676 OF 2024,CMP NO. 27669 OF 2024,CMP NO. 27681 OF 2024,CMP NO. 27677 OF 2024 S Hidayathulla alais Mannady Barakath (Deceased),1. H.Hidaya Banu W/o. Hidyathullah, Residing at No.6, Savari Muthu Street, Mannady, Chennai-600001 and 6 Others Appellant(s) Vs The Commissioner of Customs (Airport) Customs House, Chennai-600 001 and another Respondent(s) CMA NO. 3581 of 2014 S. Hidayathullah @mannady Barakath No.6 Savari Muthu St Mannady Ch-1. Appellant(s) Vs The Commissioner Of Customs Airport Customs House Ch-1. and another Respondent(s) CMA NO. 3582 of 2014 S. Hidayathullah @mannady Barakath https://www.mhc.tn.gov.in/judis No.6 Savari Muthu St Mannady Ch-1. Appellant(s) Vs The Commissioner Of Customs Airport Customs House Ch-1. and another Respondent(s) CMP NO. 27674 of 2024 S. HIDAYATHULLAH @MANNADY Barakath(Deceased),1. H.Hidaya Banu W/o. Hidayathullah, Residing at No.6, Savari Muthu Street, Mannady , Chennai-600 001 and 6 Others Appellant(s) Vs The Commissioner of Customs (Airport) Customs House, Chennai-600 001 and another Respondent(s) CMP NO. 27676 of 2024 S. Hidayathullah @ Mannady Barakath (Deceased) 1. H. Hidaya Banu W/o. Hidyathullah, Residing at No.6, Savari Muthu Street, Mannady, Chennai-600001 and 6 Others Appellant(s) Vs The Commissioner of Customs (Airport) Customs House, Chennai-600 001 and another Respondent(s) CMP NO. 27669 of 2024 S. HIDAYATHULLAH @MANNADY(DECEASED),1. Hidhaya Banu W/o. Hidyathulla, Residing at No.6, Savari Muthu Street, Mannady Chennai-600 001 and 6 Others Appellant(s) Vs The Commissioner of Customs (Airport) Customs House, Chennai-600 001 and another Respondent(s) CMP NO. 27681 of 2024 https://www.mhc.tn.gov.in/judis S Hidayathulla Alais Mannady Barakath (deceased),1. H.Hidaya Banu W/o. Hidyathullah, Residing at No.6, Savari Muthu Street, Mannady, Chennai-600001 and 6 Others Appellant(s) Vs The Commissioner of Customs (Airport) Customs House, Chennai-600 001 and another Respondent(s) CMP NO. 27677 of 2024 S. Hidayathullah @ Mannady Barakath (Deceased) 1. H. Hidaya Banu W/o. Hidyathullah, Residing at No.6, Savari Muthu Street, Mannady, Chennai-600001 and 6 Others Appellant(s) Vs The Commissioner of Customs (Airport) Customs House, Chennai-600 001 and another Respondent(s) CMP NO. 27664 of 2024 For Appellant(s): Mr.S.Ramachandran For Respondent(s): M/s. Anu Ganesan For R1 CMA NO. 3581 of 2014 For Appellant(s): MR. S.RAMACHANDRAN For Respondent(s): M/S. ANU GANESAN FOR R1 CMA NO. 3582 of 2014 For Appellant(s): MR.S.RAMACHANDRAN For Respondent(s): M/S. ANU GANESAN FOR R1 https://www.mhc.tn.gov.in/judis CMP NO. 27674 of 2024 For Appellant(s): MR.S.RAMACHANDRAN For Respondent(s): CMP NO. 27676 of 2024 For Appellant(s): MR.S. RAMACHANDRAN For Respondent(s): CMP NO. 27669 of 2024 For Appellant(s): M A ABDUL HUQ For Respondent(s): M/S. ANU GANESAN FOR R1 CMP NO. 27681 of 2024 For Appellant(s): S.RAMACHANDRAN For Respondent(s): M/S. ANU GANESAN FOR R1 CMP NO. 27677 of 2024 For Appellant(s): S.RAMACHANDRAN For Respondent(s): M/S. ANU GANESAN FOR R1 COMMON ORDER (Order of the Court was made by the Hon'ble Anita Sumanth J.) We have heard the detailed submissions of Mr.Ramachandran, learned counsel for the petitioner and Ms.Anu Ganesan, learned Standing Counsel for the Customs Department. https://www.mhc.tn.gov.in/judis 2. No counter has been filed and the learned Standing Counsel would state that the Department has no objection to the prayer for condonation of delay of 1424 days to set aside the abatement caused due to the demise of the appellant on 21.06.2020. 3. Hence, the delay is condoned and CMP Nos.27664 and 27669 of 2024 are ordered. 4. As a consequence, CMP Nos.27669 and 27677 of 2024 filed to set aside the abatement caused due to the demise of the appellant on 21.06.2020 and CMP Nos.27674 and 27681 of 2024 filed to bring on record the legal heirs of the deceased appellant as per legal heirship certificate bearing No.TN-7202103291147 dated 09.08.2021 are also ordered. 5. The preliminary question as to whether penalty in terms of Section 112 of the Customs Act, 1962 would survive, despite the demise of the assessee will be considered at the time of final hearing of the Civil Miscellaneous Appeals. 6. Being Appeals of the year 2014, list on 18.02.2025. (ANITA SUMANTH J.) (C.KUMARAPPAN J.) 04-02-2025 sl CMP NO. 27664 of 2024 To 1. The Commissioner of Customs (Airport) Customs House, Chennai-600 001 2. Customs Excies and Service Tax Appellate Tribunal, Southern Regional Branch, Shasthri Bhavan F Floor, 26 Haddows road, Chennai-600 006 https://www.mhc.tn.gov.in/judis CMA NO. 3581 of 2014 1. The Commissioner Of Customs Airport Customs House Ch-1. 2. CUSTOMS EXCISE AND SERVICE TAX(Deleted) APPELLATE TRIBUNAL SOUTHERN REGIONAL BRANCH SHASTRI BHAVAN F FLOOR 26 HADDOWS RD CH-6. R-2 Deleted vide court order dated 06/06/2017 made in CRP No.3581 of 2014 and MP.1 of 2014 by RSAJ and RSKJ. CMA NO. 3582 of 2014 1. The Commissioner Of Customs Airport Customs House Ch-1. 2. CUSTOMS EXCISE AND SERVICE TAX(Deleted) APPELLATE TRIBUNAL SOUTHERN REGIONAL BRANCH SHASTRI BHAVAN F FLOOR 26 HADDOWS RD CH-6. R-2 Deleted vide court order dated.06/06/2017 made in CMA No.3582 of 2014 and MP No.1 of 2014 by RSAJ and RSKJ. CMP NO. 27674 of 2024 1. The Commissioner of Customs (Airport) Customs House, Chennai-600 001 2. Customs Excies and Service Tax Appellate Tribunal, Southern Regional Branch, Shasthri Bhavan F Floor, 26 Haddows road, Chennai-600 006 CMP NO. 27676 of 2024 1. The Commissioner of Customs (Airport) Customs House, Chennai-600 001 2. Customs Excies and Service Tax Appellate Tribunal, Southern Regional Branch, Shasthri Bhavan F Floor, 26 Haddows road, Chennai-600 006 https://www.mhc.tn.gov.in/judis CMP NO. 27669 of 2024 1. The Commissioner of Customs (Airport) Customs House, Chennai-600 001 2. Customs Excies and Service Tax Appellate Tribunal, Southern Regional Branch, Shasthri Bhavan F Floor, 26 Haddows road, Chennai-600 006 CMP NO. 27681 of 2024 1. The Commissioner of Customs (Airport) Customs House, Chennai-600 001 2. Customs Excies and Service Tax Appellate Tribunal, Southern Regional Branch, Shasthri Bhavan F Floor, 26 Haddows road, Chennai-600 006 CMP NO. 27677 of 2024 1. The Commissioner of Customs (Airport) Customs House, Chennai-600 001 2. Customs Excies and Service Tax Appellate Tribunal, Southern Regional Branch, Shasthri Bhavan F Floor, 26 Haddows road, Chennai-600 006 https://www.mhc.tn.gov.in/judis