https://www.taxtmi.com/caselaws?id=374026 Penalty being punitive in character did not survive the death of the noticee, so the penal liability abated and was not recoverable. Confiscation of old and used teak wood blocks was also unsustainable because the record did not show the goods to be prohibited under the foreign trade regime, and a minor discrepancy in description, number, or weight was insufficient where there was no duty liability or revenue loss. The redemption fine and consequential penalty were therefore set aside, and the goods were allowed to be taken back for export. en-us Wed, 23 Jan 2019 00:00:00 +0530 Thu, 24 Jan 2019 07:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374026 Penalty being punitive in character did not survive the death of the noticee, so the penal liability abated and was not recoverable. Confiscation of old and used teak wood blocks was also unsustainable because the record did not show the goods to be prohibited under the foreign trade regime, and a minor discrepancy in description, number, or weight was insufficient where there was no duty liability or revenue loss. The redemption fine and consequential penalty were therefore set aside, and the goods were allowed to be taken back for export. Case-Laws Customs Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374026