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2017 (11) TMI 1585 - HC - CustomsPenalty u/s 112 of CA - demand of penalty from widow of late V.M.G.Srinivasa Vandayar, the petitioner - case of petitioner is that in terms of Section 112 of the Customs Act, 1962 the liability is personal in nature and cannot be recovered against the estate of the deceased - Held that: - if proceedings are to be initiated against the petitioner, then liability should have been fixed on the petitioner, for which proper procedure was required to be followed, more so, when it is the case of the Department that the petitioner is liable in terms of Section 112 of the CA. Thus, the present attempt of the first respondent to make good the loss of Revenue after the demise of the petitioner's husband cannot be permitted - petition allowed - decided in favor of petitioner.
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