https://www.taxtmi.com/caselaws?id=189191 An attachment order over a leased property under the Customs Act recovery provisions could not be sustained because the issue was already covered by an earlier majority decision of the same Bench on the same statutory mechanism. In the absence of any contrary ruling from a higher forum, that binding view was followed, with the result that the legal foundation for attachment and recovery from the appellant's property failed. The impugned order was therefore set aside and the assessee succeeded. en-us Wed, 05 Feb 2014 00:00:00 +0530 Sat, 31 Dec 2016 12:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189191 An attachment order over a leased property under the Customs Act recovery provisions could not be sustained because the issue was already covered by an earlier majority decision of the same Bench on the same statutory mechanism. In the absence of any contrary ruling from a higher forum, that binding view was followed, with the result that the legal foundation for attachment and recovery from the appellant's property failed. The impugned order was therefore set aside and the assessee succeeded. Case-Laws Central Excise Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189191