2019 (8) TMI 97

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....rpreet Singh, Sr. Standing Counsel, Ms. Suhani Mathur, Advocates CORAM: O R D E R 1. The summons dated which have been assailed in the present petition were issued on 13th March 2018 on the basis of a letter dated 5th September 2017 written by the Joint Commissioner (Customs) at Sahar, Mumbai to the Additional Commissioner Customs (Preventive), New Delhi regarding realization of government d....

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....th March, 2018 proceeds on the basis that there are government dues owed by the Petitioner which admittedly is not the case. 4. The issue in Shabina Abraham v. Collector of Central Excise and Customs 2015 332 ELT 372 (SC) was whether a show-cause notice under the Central Excise and Salt Tax Act, 1944 ('CE Act') could be issued to the legal heirs of a sole proprietor after his death, against who....