https://www.taxtmi.com/caselaws?id=42116 Recovery of a customs penalty could be enforced only against the person or entity named in the recovery certificate. The High Court found that the certificate was issued against the firm alone, while the petitioner's immovable properties were attached in his personal capacity. Since no certificate had been issued against him individually, his status as a partner did not authorise attachment of his personal property. The attempted recovery was therefore without jurisdiction, and the attachment proceedings were invalid and set aside. en-us Fri, 08 Aug 1980 00:00:00 +0530 Wed, 09 Jun 2010 12:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42116 Recovery of a customs penalty could be enforced only against the person or entity named in the recovery certificate. The High Court found that the certificate was issued against the firm alone, while the petitioner's immovable properties were attached in his personal capacity. Since no certificate had been issued against him individually, his status as a partner did not authorise attachment of his personal property. The attempted recovery was therefore without jurisdiction, and the attachment proceedings were invalid and set aside. Case-Laws Customs Fri, 08 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42116