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TMI Blog2000 (4) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... the wife of Late Mohammed Ali who was the proprietor of M/s. Al Jabel Ali Exports and Imports, Mannur, Calicut. While the proceedings against the said Mohammed Ali, proprietor of M/s. Al Jabel Ali Exports and Imports were going on, he passed away. However, the Commissioner has in the impugned order besides ordering for absolute confiscation of maturity of value on the Special Term Deposit No. STD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at appellant is not aggrieved with the correctness of absolute confiscation of the goods and the foreign currencies. In the first place, if the proprietor of M/s. Al Jabel Exports & Imports has passed away, then the Commissioner could not have imposed penalty on a deceased person. This has been the view expressed by the Tribunal. 5. In the case of Manjit Sethi v. CC as in 1996 (85) E.L.T. 121(T), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 482 (T). In the case of Smt. Koyal Bai and Another v. CCE & CC, Indore reported in 1986 (26) E.L.T. 816 (T), the Tribunal observed that personal penalty is not recoverable from the legal heirs after death of the person on whom the personal penalty was imposed. In the case of Tarak Nath Gayen and Others v. CEGAT and Others reported in 1987 (31) E.L.T. 631 (Cal.), it has been held that penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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