Recovery of drawback benefit availed along with applicable...

Recovery of drawback benefit availed along with applicable interest and penalty was demanded through a notice issued against a deceased exporter. The issuance of notice to a deceased person is invalid as it suffers from a fundamental jurisdictional error. The requirement of issuing notice to the right person is a condition precedent for valid proceedings. Since the show cause notice and subsequent order were issued against a deceased person without bringing the legal heirs on record, the order confirming the demand of duty drawback and penalty, as well as the subsequent recovery notice, are liable to be set aside due to the jurisdictional defect in the initiation of proceedings against a deceased individual.

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