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2015 (8) TMI 1044 - HC - CustomsClaim over property Right over attachment Customs Department alleged evasion of Duty and initiated proceedings against Respondent-2 Apparently, respondent defaulted upon its contractual liabilities with banks which led to sale of respondent-2 assets Meanwhile Customs Department had issued attachment notice Vide impugned order, as attachment notice was never served either on auction purchaser or borrower therefore, it was not possible to sustain that liability fastened on auction purchaser to pay Customs dues Held that:- evident that Customs Department was not aggrieved by ruling of DRAT that it could not be treated as secured creditor to lay claim over immovable property There was no indication in Customs Act that property of defaulter which was put to auction can still be claimed by Customs Department after title passes to auction purchaser once it was held that it has no primacy for its dues Therefore there was no merit in proceedings Decided against Appellant.
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