https://www.taxtmi.com/caselaws?id=770318 The HC ruled that penalty imposed on a deceased assessee cannot be recovered from legal representatives without specific statutory provision. The court held that Section 142 of the Customs Act contemplates recovery from the same person assessed, and lacks mechanism for continuing proceedings against legal heirs after death. Following SC precedent in Shabina Abraham case, the court found no enabling provision in the Customs Act for recovery from deceased's representatives. Since assessments were made in 2002 before Section 142A insertion in 2011, which could create property charge, the demands lapsed upon assessee's death. The appeals abated due to absence of statutory recovery mechanism. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770318 The HC ruled that penalty imposed on a deceased assessee cannot be recovered from legal representatives without specific statutory provision. The court held that Section 142 of the Customs Act contemplates recovery from the same person assessed, and lacks mechanism for continuing proceedings against legal heirs after death. Following SC precedent in Shabina Abraham case, the court found no enabling provision in the Customs Act for recovery from deceased's representatives. Since assessments were made in 2002 before Section 142A insertion in 2011, which could create property charge, the demands lapsed upon assessee's death. The appeals abated due to absence of statutory recovery mechanism. Case-Laws Customs Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770318