https://www.taxtmi.com/acts?id=1931 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Jun 2008 14:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1931 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. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1931