https://www.taxtmi.com/caselaws?id=165515 A customs penalty arising from smuggling, treated as an economic offence, had already become final and recovery had been initiated while the defaulter was alive. The Kerala HC held that Section 142(1)(c)(i) of the Customs Act permits recovery from the defaulter's property as arrears of land revenue, so the proceedings do not abate on death once the liability has crystallised. Recovery could therefore be pursued against assets inherited by the legal heirs, but only against the property left behind and not as their personal liability. en-us Mon, 20 Feb 2006 00:00:00 +0530 Tue, 29 Jul 2014 14:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165515 A customs penalty arising from smuggling, treated as an economic offence, had already become final and recovery had been initiated while the defaulter was alive. The Kerala HC held that Section 142(1)(c)(i) of the Customs Act permits recovery from the defaulter's property as arrears of land revenue, so the proceedings do not abate on death once the liability has crystallised. Recovery could therefore be pursued against assets inherited by the legal heirs, but only against the property left behind and not as their personal liability. Case-Laws Customs Mon, 20 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165515