Delhi HC quashes Customs Duty Recovery against Deceased Individual, sets aside Demand of Rs. 22.6 Lakhs and Penalty [Read Order]

HC observed that the SCN and the order in the original was passed against a dead person and there was a failure to include legal representatives

By Saagarika Gopinath - On September 18, 2024 2:42 pm - 2 mins read

Delhi High Court - Delhi HC - Customs Duty - Customs Duty Recovery - Deceased Individual - taxscan

In a recent ruling, the Delhi High Court set aside the customs duty recovery proceedings initiated against a deceased individual. The petitioner Sangeeta Goyal’s husband had effected a few exports exports during 2009-2014 through ICD Tughlakabad and availed benefit of the duty drawback scheme under section 75 of the Customs Act, 1962. The petitioner’s husband…

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