Invalidity of notices to deceased persons prevents recovery from legal heirs absent specific statutory machinery enabling continuation. Issuance of a demand or show cause notice to a deceased sole proprietor is a jurisdictional defect because notice to the correct person is a condition ... Summary
Invalidity of notices to deceased persons prevents recovery from legal heirs absent specific statutory machinery enabling continuation.
Issuance of a demand or show cause notice to a deceased sole proprietor is a jurisdictional defect because notice to the correct person is a condition precedent under the Customs Drawback Rules; absent a statutory machinery provision or voluntary submission by legal representatives, recovery of erroneously availed drawback and penalties cannot be pursued against legal heirs.
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