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Custom Duty | Personal Customs Penalty Abates on Death and Cannot Be Recovered from Legal Heirs: Bombay hC

8 Sept 2026 · 8 Sept 2026By UBR Legal Advocates

Bombay HC holds personal penalty proceedings under Section 112(a) of Customs Act abate on death and cannot be recovered from legal heirs. The post Personal Customs Penalty Abates on Death and Cannot Be Recovered from Legal Heirs: Bombay hC appeared first on TaxGuru .

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