https://www.taxtmi.com/caselaws?id=80390 Where imported goods are treated as prohibited goods under the Customs Act, penalty must be confined to the prohibited-goods limb of Section 112, and a separate duty-evasion penalty on the same footing is not sustainable. A personal penalty cannot continue against an appellant after death and abates on that event. For the remaining individuals, involvement in the import decisions supported liability, but the passage of time justified reduction of the personal penalties to a lesser quantum. The core finding of import contravention remained undisturbed, while duplicated penalty exposure was removed and the remaining penalties were moderated. en-us Mon, 20 Nov 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80390 Where imported goods are treated as prohibited goods under the Customs Act, penalty must be confined to the prohibited-goods limb of Section 112, and a separate duty-evasion penalty on the same footing is not sustainable. A personal penalty cannot continue against an appellant after death and abates on that event. For the remaining individuals, involvement in the import decisions supported liability, but the passage of time justified reduction of the personal penalties to a lesser quantum. The core finding of import contravention remained undisturbed, while duplicated penalty exposure was removed and the remaining penalties were moderated. Case-Laws Customs Mon, 20 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80390