SANGEETA GOYAL Vs. COMMISSIONER OF CUSTOMS (EXPORTS)

JUDGEMENT

(1.) The present Writ Petition has been filed by the writ petitioner with the following prayer:-

(2.) Brief facts of the case are that petitioner's husband, late Arun Kumar Goyal effected certain exports during 2009-2014 through ICD Tughlakabad and availed benefit of Duty Drawback Scheme in terms of Sec. 75 of the Customs Act, 1962 ['Act'] read with the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.

(3.) Petitioner's husband expired on 17/8/2018, leaving behind petitioner and two sons. Consequent to his demise, the activities of the firm abruptly stopped.