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of <h1>Delhi High Court: Customs Demand Notices Against Deceased Exporters Invalid; Recovery from Legal Heirs Quashed.</h1> The Delhi High Court addressed the issue of whether demand notices for recovery of customs drawbacks can be issued against deceased exporters and if such proceedings can continue against their legal heirs. The petitioner, the deceased exporter's wife, argued that the notice issued posthumously was invalid. The court examined relevant legal provisions and concluded that issuing a demand notice to a deceased person constitutes a jurisdictional error, rendering subsequent proceedings invalid. Citing prior decisions, the court held that without specific legal provisions, recovery cannot proceed against legal heirs, thereby quashing the recovery proceedings against the deceased exporter.
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