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Customs recovery proceedings against dead person unsustainable: Delhi HC
Case Law Details
- Case Name
- Sangeeta Goyal Vs Commissioner of Customs (Exports) (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Sangeeta Goyal Vs Commissioner of Customs (Exports) (Delhi High Court)
Delhi High Court held that initiation of customs recovery proceedings against a dead person is unsustainable and liable to be quashed. Accordingly, recovery proceedings quashed.
Facts- Petitioner’s husband, late Arun Kumar Goyal effected certain exports during 2009-2014 through ICD Tughlakabad and availed benefit of Duty Drawback Scheme in terms of Section 75 of the Customs Act, 1962 read with the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995. Petitioner’s husband expired on 17.0...
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