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2017 (10) TMI 1270 - AT - CustomsDetermination of duty after the death of importer - at the time of assessment and determination of duty liability through the impugned order, the alleged importer Shri Gurmeet Singh Sehgal is not alive - Held that: - similar issue decided in the case of Shabina Abraham And Others Versus Collector of Central Excise & Customs [2015 (7) TMI 1036 - SUPREME COURT], where it was held that there is in fact no separate machinery provided by the Central Excises and Salt Act to proceed against a dead person when it comes to assessing him to tax under the Act. The present appellants were nowhere in the picture in the proceedings before the adjudicating authority - it is not the case of Revenue recovery proceedings on confirmed duty liability during the life time of an importer. It is a case where the duty liability itself was determined after the death of the proprietor–importer - such demand of duty cannot be confirmed against the deceased person. Consequently, there can be no question of liability on the purported legal heir either for duty or redemption fine. Appeal allowed - decided in favor of appellant.
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