Chapter - IV of Customs (Attachment Of Property Of Defaulters For Recovery Of Government Dues) Rules, 1995

MISCELLANEOUS

Rule 28. Procedure on death of defaulter

If at any time after the Certificate has been issued by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, the defaulter dies, the proceedings under these rules may be continued against the legal representatives of the defaulter, and the provisions of these rules shall apply as if the legal representatives were the defaulter.