https://www.taxtmi.com/caselaws?id=195805 The Court dismissed the petition challenging the Customs Department's action under Section 142(1) of the Customs Act. It found the Department's detention of the property for outstanding customs dues lawful, noting a clause in the sale deed obligating the purchaser to clear liabilities. The Court raised suspicions about the transaction due to commonality between the former and current owner representatives. It held the petitioner liable for the dues, denied priority to secured creditors, and dismissed the petition, vacating interim relief. en-us Thu, 10 Sep 2015 00:00:00 +0530 Fri, 10 Nov 2017 20:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195805 The Court dismissed the petition challenging the Customs Department's action under Section 142(1) of the Customs Act. It found the Department's detention of the property for outstanding customs dues lawful, noting a clause in the sale deed obligating the purchaser to clear liabilities. The Court raised suspicions about the transaction due to commonality between the former and current owner representatives. It held the petitioner liable for the dues, denied priority to secured creditors, and dismissed the petition, vacating interim relief. Case-Laws Customs Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195805