2015 (10) TMI 2087

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER P.C. 1. The petitioner is the widow of one Umesh Rangayya Shetty. She is also a legal heir. She challenges the proceedings so far as the recovery of penalty and which has been imposed on her deceased husband by an order passed and stated to be an order­in­original. That order was passed by the Customs Authority and exercising powers under the Customs Act, 1962 i.e. dated 25th Oct....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ugned irregular import and prime beneficiary of the business of import and sale of the smuggled goods, Mr. Jetly was unable to point out any provision from the Customs Act, 1962 which would enable the Customs Authorities to recover penalty from the heirs of the deceased. The act of import was attributed to the importer and in this case it was inter alia said Umesh Rangayya Shetty. The proceedings ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or provision brought to our notice. 5. In the circumstances, we are of the view that the amount of penalty cannot be recovered and from the petitioner. The Writ Petition to that extent succeeds. The impugned communications are quashed and set aside. However, we clarify that we have not interfered with the orders­in­original nor the confirmation thereof in any appeal proceedings. Therefore....