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of <h1>Customs Dues Recovery: Proceedings Continue Against Legal Reps if Defaulter Dies Post-Certificate Issuance Under 1995 Rules.</h1> If a defaulter under the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995, dies after a certificate has been issued by the Assistant or Deputy Commissioner of Customs, the proceedings can continue against the defaulter's legal representatives. The rules apply to the legal representatives as if they were the original defaulter, ensuring the recovery process is not hindered by the defaulter's death.
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