Home Case Index All Cases Customs Customs + HC Customs - 2007 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (12) TMI 232 - HIGH COURT OF KERALA AT ERNAKULAMWhether penalty levied on Mr. Yahoo could be recovered from the petitioner or whether the imported vehicle could be retained by the Customs for recovery of the personal penalty levied on Shri Yahoo? Held that:- Since the penalty levied on Shri Yahoo under Section 112(a) is a personal penalty, it cannot be recovered against the importer or against the goods. The O.P. is therefore allowed declaring that the personal penalty imposed on Shri Yahoo vide Ext.P1 order cannot be recovered from the petitioner or against the vehicle imported by him. It would be open to the respondents to proceed for recovery against the defaulter personally in exercise of powers conferred under Section 142 of the Customs Act.
|