2017 (11) TMI 1585

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..... the liability is personal in nature and cannot be recovered against the estate of the deceased - Held that: - if proceedings are to be initiated against the petitioner, then liability should have been fixed on the petitioner, for which proper procedure was required to be followed, more so, when it is the case of the Department that the petitioner is liable in terms of Section 112 of the CA. Thus, .....

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..... e said order dated 13.08.1986, no appeal is pending. Therefore, the petitioner being the legal heir of her late husband and inherits his properties should pay the money. 3.The first contention raised by the petitioner challenging the impugned proceedings is by stating that though an order was passed in the year 1986 during the life time of her husband, till his demise no steps have been taken b .....

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..... claim is time barred and now cannot be enforced as against the legal heirs of the deceased. 6.That apart, if proceedings are to be initiated against the petitioner, then liability should have been fixed on the petitioner, for which proper procedure was required to be followed, more so, when it is the case of the Department that the petitioner is liable in terms of Section 112 of the Customs Act .....

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