https://www.taxtmi.com/acts?id=1931 Death of a customs defaulter after issuance of a recovery certificate does not terminate recovery proceedings. Proceedings may continue against the legal representatives, who are treated as the defaulter for application of the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 22 Aug 2026 13:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1931 Death of a customs defaulter after issuance of a recovery certificate does not terminate recovery proceedings. Proceedings may continue against the legal representatives, who are treated as the defaulter for application of the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1931