https://www.taxtmi.com/caselaws?id=48328 The court ruled that the personal penalty imposed on Mr. Yahoo for abetment could not be recovered from the importer or the imported vehicle under the Customs Act. The petitioner had already paid all required fees and penalties for the vehicle's release. The court emphasized that personal penalties are not chargeable on imported vehicles and directed Customs to pursue recovery from Mr. Yahoo individually. The judgment highlighted the distinction between penalties in rem and in personam under the Customs Act, ultimately granting the petition and advising recovery against the defaulter personally. en-us Tue, 18 Dec 2007 00:00:00 +0530 Wed, 17 Dec 2014 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48328 The court ruled that the personal penalty imposed on Mr. Yahoo for abetment could not be recovered from the importer or the imported vehicle under the Customs Act. The petitioner had already paid all required fees and penalties for the vehicle's release. The court emphasized that personal penalties are not chargeable on imported vehicles and directed Customs to pursue recovery from Mr. Yahoo individually. The judgment highlighted the distinction between penalties in rem and in personam under the Customs Act, ultimately granting the petition and advising recovery against the defaulter personally. Case-Laws Customs Tue, 18 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48328