Customs not to recover from legal heirs of deceased noticees/assessees

Amandeep Singh Sehgal Vs Commissioner of Customs (Preventive) (Delhi High Court)

Customs Department cannot proceed against legal heirs of a deceased noticee/assessee against whom there may be proceedings for recovery of customs duty. The Delhi High Court while holding so, observed that there is no machinery provision in the Customs Act, 1962 whereby the dues owed by a proprietary concern or a partnership firm can be sought to be recovered from legal heirs of proprietor/partner of such concern/firm. The Court in this regard r

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