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SC: Customs Act Doesn’t Create Statutory First Charge on Customs Dues - (22 Aug 2023)

CUSTOMS

Supreme Court has held that Customs Act, 1962 does not create a statutory first charge on the customs dues, overriding the charge created in favour of the secured creditor under Section 529A of the Companies Act, 1956.

Tags : SUPREME COURT   CUSTOMS   COMPANIES ACT  

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