Home Case Index All Cases Customs Customs + HC Customs - 2015 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2087 - HC - CustomsWaiver of penalty imposed on deceased husband - Mis-declaration of imports - Revenue could not show any provision by which the amount of penalty could have been recovered and from the wife of deceased - Held That:- Communications addressed to petitioner are not legally tenable - Section 147 would not enable the Respondents to recover the penalty; no other section brought to notice of the Court - Penalty cannot be recovered from the petitioner; communications are quashed and set aside - Decided in favour of Petitioner.
|