Continuation of proceedings against the legal heirs of a deceased - summons issued to petitioner - no...

Continuation of proceedings against the legal heirs of a deceased - summons issued to petitioner - 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 - summons quashed .....

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