https://www.taxtmi.com/caselaws?id=195805 A purchaser who accepted a sale deed expressly allocating responsibility for all outstanding taxes, duties and other liabilities in respect of the transferred immovable properties and plant and machinery was treated as bound by that clause for past customs dues, so the property could not be insulated from customs recovery. The court also rejected the delay and laches objection because the department had earlier raised objections before the Tribunal and had sought to participate in the recovery proceedings; the challenge therefore could not defeat public dues on that ground. The departmental action was upheld and the customs recovery proceedings were left intact. 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 A purchaser who accepted a sale deed expressly allocating responsibility for all outstanding taxes, duties and other liabilities in respect of the transferred immovable properties and plant and machinery was treated as bound by that clause for past customs dues, so the property could not be insulated from customs recovery. The court also rejected the delay and laches objection because the department had earlier raised objections before the Tribunal and had sought to participate in the recovery proceedings; the challenge therefore could not defeat public dues on that ground. The departmental action was upheld and the customs recovery proceedings were left intact. Case-Laws Customs Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195805