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2008 (7) TMI 1014 - AT - CustomsExtract: .......n be invoked against individual, who has demised. Proceeding abate on the death of the person who has been charged. As such, the impugned order to the extent it imposes penalty under the provisions of Section 112 of the Customs Act, on late Shri Karim Issa Ker abates, and to that extent the order is set aside. The appeal is disposed of accordingly.
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