9911796707
TMI Blog2015 (10) TMI 2087X X X X Extracts X X X X X X X X Extracts X X X X ..... re not legally tenable - Section 147 would not enable the Respondents to recover the penalty; no other section brought to notice of the Court - Penalty cannot be recovered from the petitioner; communications are quashed and set aside - Decided in favour of Petitioner. - Writ Petition No.369 of 2014 - - - Dated:- 13-2-2015 - S.C. Dharmadhikari N.W. Sambre, JJ. For the Petitioner : Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 12th February, 2008. The death certificate has also been forwarded. 2. While it is true that the case was of misdeclaration of imports and, therefore, attracted all the liabilities under the Customs Act, 1962 qua Umesh Rangayya Shetty but the goods have been since disposed of. An amount of ₹ 27,36,000/ has been recovered. What remained to be recovered is the quantum of penalty. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antum of penalty could have been recovered and from the wife of the deceased. 4. In the circumstances, we do not find that the communications which have been addressed to the petitioner are legally tenable. The provisions of Section 147 of the Customs Act, 1962 and the prior provisions enabling recovery of dues to the Government would not enable the respondents in the given facts and circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner before us. All other remedies and which have been or may be instituted insofar as recovery of the duty amount pursuant to the liability in relation thereto of the deceased can continue and uninfluenced by this order. However, all contentions of both sides including the petitioner in that regard are kept open. The Petition is disposed off accordingly. No costs. - - TaxTMI - TMITax - Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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