1985 (5) TMI 143

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..... th Mrs. Anjana Gupta, Advocates for the Appellant. Shri N.K. Pattekar, JDR, for the Respondent. [Order]. - This is a peculiar case where the twin questions of (a) Tribunal s jurisdiction to hear and decide what was, originally, a Revision Petition before the Government of India, but transferred to the Tribunal, presumably pursue to Section 131-B of the Customs Act, 1962 (the Act, f .....

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..... B of the Act, had abated in consequence of the death of the Revision Petitioner and the failure of the Successors in interest of the deceased to be impleaded as his legal representatives in his place in the Revision Application, assuming that the right to claim the refund of the money deposited towards a penalty in a quasi criminal proceeding could survive the death of the Revision Petitioner; ( .....

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