2005 (8) TMI 161 - AT - Customs

Summary

The legal judgment by Appellate Tribunal CESTAT, CHENNAI allowed the impleadment of S. Ramamoorthy's wife, son, daughter, and mother as appellants in the appeal after condoning the delay of 558 days in filing the application. The delay was considered justified as the legal heirs were unaware of the appeal and the pre-deposit made by the deceased. The application for impleadment was granted based on the legal heirship certificate provided by the applicants.