S. JAYALAKSHMI Vs. DEPUTY COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) None appears for the petitioner. This writ petition has been filed by the widow of late V.M.G. Srinivasa Vandayar, to quash the notice dated 17-11-2004, calling upon the petitioner to pay a sum of Rs. 50,000/-, which was a penalty, which has to be paid by her husband pursuant to an order passed by the Department, dated 13-8-1986.

(2.) The impugned notice alleges that as against the said order dated 13-8-1986, 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 by the respondent to recover the said amount and all of a sudden, the respondent has threatened to recover the said amount from the petitioner and issued the demand notice after a lapse of 20 years which is wholly unsustainable.