Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
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.
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
