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Customs - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Continuation of proceedings against the legal heirs of a ...

Customs

August 2, 2019

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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