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Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
HC determined priority of claims between secured creditor bank and Commercial Taxes Department. The court held that Section 26E of SARFAESI Act and Section 34 of RDB Act prevail over Section 24 of TNGST Act. The bank's equitable mortgage created in 1991 takes precedence over sales tax arrears. The court quashed the impugned notices, finding the bank's security interest legitimate and prioritized over government revenue claims, thereby allowing the writ petitions in the interest of public policy and legal consistency.
HC determined priority of claims between secured creditor bank and Commercial Taxes Department. The court held that Section 26E of SARFAESI Act and Section 34 of RDB Act prevail over Section 24 of TNGST Act. The bank's equitable mortgage created in 1991 takes precedence over sales tax arrears. The court quashed the impugned notices, finding the bank's security interest legitimate and prioritized over government revenue claims, thereby allowing the writ petitions in the interest of public policy and legal consistency.
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