https://www.taxtmi.com/caselaws?id=72339 Personal penalties under the Customs Act and Gold (Control) Act are treated as personal and quasi-criminal in nature, so they do not survive the death of the person penalised and cannot be recovered from heirs or legal representatives. A redemption fine under the Gold (Control) Act is confined to the statutory ceiling of the value of the confiscated goods; if the fine exceeds that value, it is contrary to the Act and must be reduced. The discussion therefore states that recovery of personal penalty after death is impermissible and that an excessive redemption fine is liable to reduction to a lawful amount. en-us Wed, 30 Apr 1986 00:00:00 +0530 Wed, 18 May 2011 16:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72339 Personal penalties under the Customs Act and Gold (Control) Act are treated as personal and quasi-criminal in nature, so they do not survive the death of the person penalised and cannot be recovered from heirs or legal representatives. A redemption fine under the Gold (Control) Act is confined to the statutory ceiling of the value of the confiscated goods; if the fine exceeds that value, it is contrary to the Act and must be reduced. The discussion therefore states that recovery of personal penalty after death is impermissible and that an excessive redemption fine is liable to reduction to a lawful amount. Case-Laws Customs Wed, 30 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72339