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2019 (8) TMI 97 - HC - CustomsContinuation of proceedings against the legal heirs of a deceased - Realization of government dues owed by five concerns/firms of which the Petitioner’s deceased father was either a proprietor or a partner - HELD THAT:- The issue in Shabina Abraham v. Collector of Central Excise and Customs [2015 (7) TMI 1036 - SUPREME COURT] was whether a show-cause notice under the Central Excise and Salt Tax Act, 1944 could be issued to the legal heirs of a sole proprietor after his death, against whom a show-cause notice had been issued raising a demand of excise duty. The Supreme Court agreed with the Appellant in the abovementioned case that there was no machinery provision under the CE Act which enabled the continuation of such proceedings against the legal heirs of a deceased Assessee. In the present case also, no machinery provision in the Customs Act, 1962 has been brought to the notice of this Court which enables the Customs Department to proceed against the legal heirs of a deceased notice/assessee against whom there may be proceedings for recovery of customs duty. Petition allowed - decided in favor of petitioner.
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