https://www.taxtmi.com/caselaws?id=383908 The court ruled in favor of the petitioner, holding that the summons issued to him for government dues owed by concerns/firms of his deceased father were invalid. The court emphasized that the petitioner's company was not liable for the debts of the concerns/firms associated with his deceased father. Additionally, the court found no provision in the Customs Act to recover dues from legal heirs of a deceased notice/assessee. As a result, the court quashed the summons and allowed the petition in favor of the petitioner. en-us Tue, 30 Jul 2019 00:00:00 +0530 Thu, 21 Nov 2019 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383908 The court ruled in favor of the petitioner, holding that the summons issued to him for government dues owed by concerns/firms of his deceased father were invalid. The court emphasized that the petitioner's company was not liable for the debts of the concerns/firms associated with his deceased father. Additionally, the court found no provision in the Customs Act to recover dues from legal heirs of a deceased notice/assessee. As a result, the court quashed the summons and allowed the petition in favor of the petitioner. Case-Laws Customs Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383908