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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>First charge on property: customs liabilities take priority over other statutes, subject to insolvency and recovery exceptions.</h1> Section 142A declares that amounts payable under the Customs Act (duty, penalty, interest or other sums) constitute a first charge on the property of the assessee or other person, prevailing over contrary Central or State Act provisions, subject only to specified exceptions in company and debt-recovery/insolvency legislation.

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