J U D G M E N T

RAVINDER DUDEJA, J.

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

“(a) Issue a Writ of Mandamus or any other appropriate Writ, direction or order directing learned Respondent to drop the recovery proceedings initiated against the Petitioner vide Recovery Notice dated 12.09.2019;

(b) Issue Rule Nisi in terms of prayers at (a) above and confirm the same after hearing the parties;

(c) Pass ad-interim ex-parte order in terms of prayer at (a) above;

(d) Award cost of this Petition.”

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 Section 75 of the Customs Act, 1962 [“Act”] read with the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995.

3. Petitioner’s husband expired on 17.08.2018, leaving behind petitioner and two sons. Consequent to his demise, the activities of the firm abruptly stopped.

4. Respondent sent a letter dated 09.02.2017 in the name of Arun Kumar Goyal, requesting to submit copies of pending 48 BRCs in which total drawback of Rs. 22,62,352/- was invo