2023 (12) TMI 860 - SCH - Customs

Recovery of customs duty - warehoused goods - priority to recover dues - attachment of property - charge created by the second respondent Bank / financial institution being a secured creditor - overriding effect of SARFAESI Act 2002 on the provisions of the Central Excise Act of 1944 or not - HELD THAT - Having heard learned ASG for the petitioner the special leave petition is dismissed both on the ground of delay (404 days) as well as on merits.

Summary

The Supreme Court dismissed the special leave petition due to a delay of 404 days and on merits. Petitioner represented by Mr. N Venkataraman, A.S.G., and other advocates.