https://www.taxtmi.com/caselaws?id=124130 The penalty imposed on a deceased individual under Section 112(b) of the Customs Act, 1962, was set aside by the Tribunal. Despite the deceased's son informing the authority of the individual's demise and providing evidence of death, the penalty was imposed as no official notification was received. However, a succession certificate confirmed the individual's death prior to the penalty order. The Tribunal ruled that penal provisions cannot apply to a deceased person, leading to the penalty being revoked, and the appeal concluded in favor of the deceased individual. en-us Fri, 18 Jul 2008 00:00:00 +0530 Sat, 02 Feb 2013 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124130 The penalty imposed on a deceased individual under Section 112(b) of the Customs Act, 1962, was set aside by the Tribunal. Despite the deceased's son informing the authority of the individual's demise and providing evidence of death, the penalty was imposed as no official notification was received. However, a succession certificate confirmed the individual's death prior to the penalty order. The Tribunal ruled that penal provisions cannot apply to a deceased person, leading to the penalty being revoked, and the appeal concluded in favor of the deceased individual. Case-Laws Customs Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124130