1 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE : 05.06.2015 CORAM THE HONOURABLE MR. JUSTICE R.SUDHAKAR AND THE HONOURABLE MS. JUSTICE K.B.K.VASUKI C.M.A. NOS. 1658 TO 1662 OF 2008 Commissioner of Customs Chennai. .. Appellant in all the appeals - Vs - D.Ankindeedu Chowdry .. Respondent in all the appeals Appeals filed against the order dated 13.09.04 passed by Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, in Final Order Nos.779 to 783 of 2004. For Appellant : Mr. P.Mahadevan For Respondents : Mr. S.Murugappan COMMON JUDGMENT (DELIVERED BY R.SUDHAKAR, J.) Vide its order, the Tribunal set aside the penalty imposed on the appellant under Section 112-B of the Customs Act, which is under challenge, in the present appeals. 2. Today, when the matters are taken up, Mr.Murugappan, learned counsel appearing for the respondent produced a copy of the death report of 2 the respondent, dated 6.7.09, issued by the Medical Officer, Star Hospital, Hyderabad, which is extracted hereunder :- 3. In view of the death of the respondent, the proceedings as against him abates. Accordingly, this appeals stand closed, however, with liberty to the department/appellant to revive the appeals in the event the statement 3 made at the behest of the learned counsel for the respondent is found to be erroneous. (R.S.J.) (K.B.K.V.J.) 05.06.2015 Index : Yes/No Internet : Yes/No GLN To 1. The Commissioner of Customs Chennai. 2. The Customs, Excise & Service Tax Appellate Tribunal South Zonal Bench Haddows Road, Chennai. 4 R.SUDHAKAR, J. AND K.B.K.VASUKI, J. GLN C.M.A. NOS.1658 TO 1662 OF 2005 05.06.2015