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Customs - Highlights / Catch Notes

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Recovery of customs duty - warehoused goods - priority to ...

Customs

July 13, 2022

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 - the second respondent bank being a secured creditor and created right over the property in question prior to the alleged attachment raised by the appellant and hence, they have preferential right over the claim of the appellant. - HC

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