2000 (4) TMI 137 - AT - Customs

Summary

The appeal was filed by the wife of Late Mohammed Ali, challenging the imposition of a penalty of Rs. 75,000 on M/s. Al Jabel Exports & Imports. The Tribunal held that penalties cannot be imposed on a deceased person and cannot be recovered from legal heirs. The appeal was rejected as penalties are not recoverable from the legal heir of the deceased Mohammed Ali.