CESTAT Abates Customs Appeals as Sole Appellant Dies, Invokes ‘No Taxation of the Dead’ Principle

CESTAT Abates Customs Appeals as Sole Appellant Dies, Invokes 'No Taxation of the Dead' Principle The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has abated customs appeals following the death of the sole appellant, invoking the principle of "no taxation of the dead." The tribunal ruled that once the individual against whom the tax demand was raised passes away, and there are no legal heirs or successors to pursue the appeal, the proceedings automatically cease. This decision highlights a legal tenet that often prevents tax authorities from pursuing demands against deceased individuals in the absence of a proper legal representative.