Review of Action Taken Report (ATR) on the Minutes of the Conference of Chief Commissioners and Directors General held on 28-8-2012 - Waiver of arrears of penalties on individuals who are no more - Regarding.

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....ustoms, New Delhi dated 18-6-2013 Subject : Review of Action Taken Report (ATR) on the Minutes of the Conference of Chief Commissioners and Directors General held on 28-8-2012 - Waiver of arrears of penalties on individuals who are no more - Regarding. As you may be aware, during the Conference of Chief Commissioners and Directors General on 28th August, 2012, a point was raised that the arrear....

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....ing that the proceedings can be continued against the personal assets in the hands of the legal heirs. On the other hand, the Hon'ble High Courts at Allahabad and Calcutta have ruled that the penalty imposed in such cases cannot be recovered from the legal representatives of the deceased. Therefore, the facts of the case in these judgments are not identical and the application of ratio of these ju....