K M KHADEEJA Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) The question that is posed for consideration in these cases is whether the amount of penalty could be recovered under Section 142 (1) (c) (i) of the Customs Act read with the Kerala Revenue Recovery Act against the personal properties left behind by the defaulters for an offence of smuggling which is against the national interest

(2.) Petitioners in O.P. Nos. 21354 of 1999 and 28882 of 2002 are the son and daughter of one late Kallatra Abdul Khader Haji and the petitioner in O.P.No. 20917 of 1999 is the wife of one late M.B. Moosa. The reliefs sought for in all the Original Petitions are identical. Petitioners have sought for a declaration that they are not liable to pay the penalty due from their predecessors' interest and that the movable and immovable properties are not liable to be proceeded with for the recovery of the amounts due from late Abdul Khader Haji and Moosa respectively.

(3.) Customs Authorities had intercepted a fishing boat on 22.3.1974 from Neeleswaram coast with 86 silver ingots said to be illegally transported from Neeleswaram to a foreign country. Enquiry conducted had revealed that husband of the petitioner in O.P.No. 20917 of 1999 by name Moosa and father of the petitioners in O.P.Nos. 21354 and 28882 of 2002 by name Kallatra Abdul Khader Haji were involved in the illegal transportation of silver ingots and were found guilty of offence under Section 111(d) of the Customs Act, 1962. Goods were confiscated and penalty of Rs. 5 lakhs was imposed on Kallatra Abdul Khader Haji and Rs. 3 lakhs on M.B. Moosa.