2008 (7) TMI 1014

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..... This appeal is directed against the order-in-original No. 397/2002/CAC/CC/NRN, dt. 12-11-2002 vide which late Karim Issa Ker owner of the vessel was visited with penalty of Rs. 5 lakhs under the provisions of Section 112(b) of the Customs Act, 1962. 2. The ld. Counsel appearing on behalf of late Shri Karim Issa Ker represented by his son, Power of Attorney holder Shri Anwar Hussain Karim Ker .....

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..... rim Issa Ker. I find that the succession certificate given by the Additional Civil Judge Khambhalia, Gujarat, clearly indicated that late Shri Karim Issa Ker expired on 21-3-2002. It is very clear that the adjudicating authority has passed an order against the person who expired much before the passing of order-in-original. It is settled law, no penal provisions can be invoked against individual, .....

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