https://www.taxtmi.com/caselaws?id=155300 A deceased assessee's penalty liability does not survive as a recoverable claim against the legal representative, so recovery of penalties was treated as unenforceable against the widow prosecuting the matter. Duty recovery against a legal representative is confined to estate inherited by her; where an affidavit stated that no property of the deceased had come into her hands and the position was not disputed, recovery could not be pressed against her. The interim result was waiver of pre-deposit and stay of recovery for both the penalty and duty demands, with the substantive appeal to continue separately. en-us Mon, 26 Jul 2010 00:00:00 +0530 Tue, 03 Sep 2013 12:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155300 A deceased assessee's penalty liability does not survive as a recoverable claim against the legal representative, so recovery of penalties was treated as unenforceable against the widow prosecuting the matter. Duty recovery against a legal representative is confined to estate inherited by her; where an affidavit stated that no property of the deceased had come into her hands and the position was not disputed, recovery could not be pressed against her. The interim result was waiver of pre-deposit and stay of recovery for both the penalty and duty demands, with the substantive appeal to continue separately. Case-Laws Customs Mon, 26 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155300