https://www.taxtmi.com/caselaws?id=85132 The Customs Officer seized a car and a gold box from Indian Nationals under the Customs Act, 1962, due to lack of evidence for legal import. The Additional Collector ordered confiscation of the items and imposed a penalty. The appellant appealed the penalty imposition, which was upheld by the Tribunal, noting the penalty was paid during the appellant's lifetime. The appellant's death during the appeal process raised legal implications, with the Tribunal ruling that the appeal could not be continued by legal heirs in criminal cases. The appeal was dismissed, stating the penalty had been paid before the appellant's death, precluding any refund. en-us Wed, 14 Sep 1994 00:00:00 +0530 Tue, 02 Aug 2011 18:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85132 The Customs Officer seized a car and a gold box from Indian Nationals under the Customs Act, 1962, due to lack of evidence for legal import. The Additional Collector ordered confiscation of the items and imposed a penalty. The appellant appealed the penalty imposition, which was upheld by the Tribunal, noting the penalty was paid during the appellant's lifetime. The appellant's death during the appeal process raised legal implications, with the Tribunal ruling that the appeal could not be continued by legal heirs in criminal cases. The appeal was dismissed, stating the penalty had been paid before the appellant's death, precluding any refund. Case-Laws Customs Wed, 14 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85132