https://www.taxtmi.com/article/detailed?id=15001 The Madras High Court observed that Sections 142 and 142A and the Customs (Attachment) Rules set out recovery methods but are silent on continuance of recovery or adjudication after an assessee's death; Section 142A creates a first charge on property, yet neither the Act nor the Rules provide an enabling provision to continue recovery or substitute legal representatives, making post mortem recovery, reassessment, or imposition of penalties on heirs legally precarious absent explicit statutory mandate. en-us Mon, 25 Aug 2025 08:41:53 +0530 Mon, 15 Sep 2025 16:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15001 The Madras High Court observed that Sections 142 and 142A and the Customs (Attachment) Rules set out recovery methods but are silent on continuance of recovery or adjudication after an assessee's death; Section 142A creates a first charge on property, yet neither the Act nor the Rules provide an enabling provision to continue recovery or substitute legal representatives, making post mortem recovery, reassessment, or imposition of penalties on heirs legally precarious absent explicit statutory mandate. Articles Customs - Import - Export - SEZ Mon, 25 Aug 2025 08:41:53 +0530 https://www.taxtmi.com/article/detailed?id=15001