2008 (7) TMI 1014 - AT - Customs

Summary

Issues Involved: Penalty imposed on deceased individual u/s 112(b) of the Customs Act, 1962.

The appeal was directed against the order-in-original imposing a penalty of Rs. 5 lakhs on the late individual under Section 112(b) of the Customs Act, 1962. The counsel representing the deceased individual's son argued that the individual had passed away before the adjudication order was issued, and this fact was communicated to the adjudicating authority. The records revealed that the son, who was also a crew member of the vessel, had informed the authority about the demise. Despite this, the authority imposed the penalty, stating that no family member had officially notified them of the death. However, a succession certificate from the Additional Civil Judge confirmed the individual's death on a date prior to the order-in-original. The Tribunal held that penal provisions cannot be enforced against a deceased individual, and as such, the penalty imposed on the deceased individual was set aside, and the appeal was disposed of accordingly.