COMMISSIONER OF CUSTOMS Vs. TOKYO INDUSTRIES

JUDGEMENT

(1.) Revenue is aggrieved with the Order -in -Appeal No. 43/98, dated 9 -9 -98 passed by the Commissioner (Appeals) against the Respondent who is a Proprietary concern. Notice sent to the Respondents has been responded by one person namely Shri K.T.M. Abdul Khaliq who claims to be brother of the Respondent's proprietor. He has stated that the Respondent K.T.M. Abdul Khader who was running the concern under the name and style of M/s. Tokyo Industries has since closed because of his demise on 18 -9 -99. He has produced the death certificate of late K.T.M. Abdul Khadar and prays for closing the case.

(2.) Heard ld. DR.

(3.) In view of the Proprietor of the Respondent died, the Respondent's concern closed, and the case cannot be pursued under Rule 22 of the CESTAT (Procedure) Rules, 1982, the appeal is dismissed as abated.