https://www.taxtmi.com/caselaws?id=351706 The High Court allowed the writ petition, quashing the order demanding payment of a penalty of Rs. 50,000 from the widow of the deceased. The court found the sudden demand after 20 years unjust and unsustainable, emphasizing the personal nature of liability under Section 112 of the Customs Act, 1962. Due to the unexplained delay in taking action to recover the amount, the court held the claim time-barred and unenforceable against the legal heirs. Proper procedures must be followed to fix liability on legal heirs, and recovery from deceased individuals' estates post their demise was deemed impermissible. en-us Wed, 09 Aug 2017 00:00:00 +0530 Thu, 04 Jan 2018 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351706 The High Court allowed the writ petition, quashing the order demanding payment of a penalty of Rs. 50,000 from the widow of the deceased. The court found the sudden demand after 20 years unjust and unsustainable, emphasizing the personal nature of liability under Section 112 of the Customs Act, 1962. Due to the unexplained delay in taking action to recover the amount, the court held the claim time-barred and unenforceable against the legal heirs. Proper procedures must be followed to fix liability on legal heirs, and recovery from deceased individuals' estates post their demise was deemed impermissible. Case-Laws Customs Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351706