Customs recovery proceedings against dead person unsustainable: Delhi HC

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 husb

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