Delhi High Court - Orders
Sangeeta Goyal vs Commissioner Of Customs (Exports) on 19 April, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~18
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 13025/2019 & CM APPL. 53138/2019
SANGEETA GOYAL ..... Petitioner
Through: Mr. Piyush Kumar, Ms. Anjali Gupta
& Mr. Mayank Sharma, Advs.
versus
COMMISSIONER OF CUSTOMS
(EXPORTS) ..... Respondent
Through: Mr. Harpreet Singh, SSC with Ms.
Suhani Mathur, Mr. Jatin Kumar Gaur
& Mr. Vinod Bhati, Advs.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE AMIT MAHAJAN
ORDER
% 19.04.2023
1. The recovery proceedings have been initiated against the widow of the tax prayer in respect of the duty drawback availed by the deceased assessee in respect of shipments against which the remittances have allegedly not been received.
2. The petitioner has clarified that the remittances against the invoices in respect of duty drawback sought to be recovered is regarding forty-eight invoices. Out of the aforesaid invoices, remittances against twenty-four were received and this was confirmed by Mr. Harpreet Singh, the learned counsel for the respondent. Insofar as the remaining invoices are concerned, the petitioner has filed an affidavit pointing out that the remittances against Signature Not Verified Digitally Signed By:Dushyant Rawal Signing Date:21.04.2023 eight invoices were substantially received - there is a minor difference between the amount received and the invoiced amount.
3. In regard to remaining sixteen invoices, the petitioner has provided the details and requests that the respondent verify the same from the concerned bank. It is also the petitioner's case that she will not be liable for the amount due and payable by her deceased husband as the proceedings against the deceased husband would abate on his demise.
4. The respondent is, once again, directed to verify the remittances received in respect of the invoices as stated by the petitioner. The question whether any proceedings may continue against the petitioner would be considered on the next date of hearing.
5. List on 12.07.2023.
VIBHU BAKHRU, J
AMIT MAHAJAN, J
APRIL 19, 2023
Ch Click here to check corrigendum, if any
Signature Not Verified
Digitally Signed
By:Dushyant Rawal
Signing Date:21.04.2023