2017 (11) TMI 1585

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....J. For The Petitioner : No Appearance For The Respondents : Mrs. Hema Muralikrishnan ORDER None appears for the petitioner. This writ petition has been filed by the widow of late V.M.G.Srinivasa Vandayar, to quash the notice dated 17.11.2004, calling upon the petitioner to pay a sum of Rs. 50,000/-, which was a penalty, which has to be paid by her husband pursuant to an order passed by....

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....on 112 of the Customs Act, 1962 the liability is personal in nature and cannot be recovered against the estate of the deceased. 5.Though the respondent has been served, no counter affidavit has been filed. The respondent has no explanation to offer why no action was taken to recover the money from the year 1986 onwards till the date when the petitioner's husband was alive (i.e.) till 2001. ....