https://www.taxtmi.com/caselaws?id=263127 Customs dues cannot be recovered from an auction purchaser unless a statutory charge, encumbrance, or express provision fastens liability on that purchaser. Mere disclosure of dues in the auction notice or reliance on an unserved attachment notice does not override the purchaser's title after transfer. The Customs Department was not treated as a secured creditor and could not claim priority over decree holders or the auction purchaser. Section 76F of the Customs Act was found unavailable, and in any event inapplicable, to create liability over immovable property sold in auction. en-us Thu, 15 Jan 2015 00:00:00 +0530 Thu, 27 Aug 2015 08:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263127 Customs dues cannot be recovered from an auction purchaser unless a statutory charge, encumbrance, or express provision fastens liability on that purchaser. Mere disclosure of dues in the auction notice or reliance on an unserved attachment notice does not override the purchaser's title after transfer. The Customs Department was not treated as a secured creditor and could not claim priority over decree holders or the auction purchaser. Section 76F of the Customs Act was found unavailable, and in any event inapplicable, to create liability over immovable property sold in auction. Case-Laws Customs Thu, 15 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263127