Liability of legal representatives continues after a defaulter's death; recovery proceedings proceed against them as if they were the defaulter. If a certificate issued by the Assistant Commissioner of Customs or Deputy Commissioner of Customs is followed by the defaulter's death, proceedings under the Rules continue against the defaulter's legal representatives, and the provisions of the Rules apply as if the legal representatives were the defaulter.
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Provisions expressly mentioned in the judgment/order text.
Liability of legal representatives continues after a defaulter's death; recovery proceedings proceed against them as if they were the defaulter.
If a certificate issued by the Assistant Commissioner of Customs or Deputy Commissioner of Customs is followed by the defaulter's death, proceedings under the Rules continue against the defaulter's legal representatives, and the provisions of the Rules apply as if the legal representatives were the defaulter.
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