https://www.taxtmi.com/acts?id=12089 Liability under the Customs Act is declared a first charge on the property of the assessee or any other person for any duty, penalty, interest or other sums payable under the Act, subject to specified statutory exceptions that preserve the operation of certain debt-recovery and security-enforcement regimes. en-us Wed, 02 Mar 2011 16:34:50 +0530 Sat, 07 Mar 2015 17:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12089 Liability under the Customs Act is declared a first charge on the property of the assessee or any other person for any duty, penalty, interest or other sums payable under the Act, subject to specified statutory exceptions that preserve the operation of certain debt-recovery and security-enforcement regimes. Act-Rules Bills Wed, 02 Mar 2011 16:34:50 +0530 https://www.taxtmi.com/acts?id=12089