Successor liability: assets of a transferee may be attached to recover predecessor's unpaid customs dues with commissioner approval. When a predecessor who owes sums under the Customs Act transfers or disposes of a business or effects a change in ownership leading to a successor, the successor's goods, materials, plants, machineries, vessels, utensils, implements and articles in the successor's custody may be attached and sold to recover the predecessor's unpaid amounts; such attachment and sale by the proper officer require prior written approval from the Commissioner of Customs.
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.
Successor liability: assets of a transferee may be attached to recover predecessor's unpaid customs dues with commissioner approval.
When a predecessor who owes sums under the Customs Act transfers or disposes of a business or effects a change in ownership leading to a successor, the successor's goods, materials, plants, machineries, vessels, utensils, implements and articles in the successor's custody may be attached and sold to recover the predecessor's unpaid amounts; such attachment and sale by the proper officer require prior written approval from the Commissioner of Customs.
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