https://www.taxtmi.com/caselaws?id=758090 Delhi HC set aside recovery proceedings for duty drawback and penalty totaling Rs. 23,62,352/- against deceased exporter. Court held that demand notice issued after exporter's death without bringing legal heirs on record suffered from fundamental jurisdictional error. Under Section 75(1) of the Act, proper notice issuance is mandatory before recovery proceedings. Notice must be issued to the right person, not a deceased individual. The requirement is a condition precedent for valid proceedings, not merely procedural. Since original order was passed against dead person without legal representatives on record, entire proceedings were invalid and set aside. en-us Fri, 06 Sep 2024 00:00:00 +0530 Sat, 07 Sep 2024 08:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758090 Delhi HC set aside recovery proceedings for duty drawback and penalty totaling Rs. 23,62,352/- against deceased exporter. Court held that demand notice issued after exporter's death without bringing legal heirs on record suffered from fundamental jurisdictional error. Under Section 75(1) of the Act, proper notice issuance is mandatory before recovery proceedings. Notice must be issued to the right person, not a deceased individual. The requirement is a condition precedent for valid proceedings, not merely procedural. Since original order was passed against dead person without legal representatives on record, entire proceedings were invalid and set aside. Case-Laws Customs Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758090