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2006 (7) TMI 214 - HC - Central ExciseExtract: .......oint of time, it being in the nature of mortgage of property, the dues claimed by Corporation will have priority over the dues of Customs. 32.In the result, petition succeeds. The impugned seizure of the property seized by the Customs Department is quashed and set aside. Rule is made absolute in terms of prayer clause (a) with no order as to costs.
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