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    <title>2024 (12) TMI 1476 - KARNATAKA HIGH COURT</title>
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    <description>Karnataka HC held that penalties imposed on deceased respondent under Customs Act were invalid. Court granted liberty to legal representatives of deceased to file appeal before CESTAT under Section 129-A(1) within two weeks of receiving order copy. CESTAT directed to decide appeal on grounds not previously considered by lower authorities. Appeal disposed of with directions for proper adjudication of matter through appropriate legal channels.</description>
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      <description>Karnataka HC held that penalties imposed on deceased respondent under Customs Act were invalid. Court granted liberty to legal representatives of deceased to file appeal before CESTAT under Section 129-A(1) within two weeks of receiving order copy. CESTAT directed to decide appeal on grounds not previously considered by lower authorities. Appeal disposed of with directions for proper adjudication of matter through appropriate legal channels.</description>
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