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Customs - Highlights / Catch Notes

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Disposal of Sale / Auction proceeds - Settlement of various ...


Proceeds from Sale Cover Crew Obligations, Port Trust, and Customs Duty Under Customs Act.

June 12, 2023

Case Laws     Customs     HC

Disposal of Sale / Auction proceeds - Settlement of various claims whereas the demand under the customs act is in Dispute and pending - It is stated that even considering such claims sufficient amount is available which would secure the interest of the revenue, subject matter of the present proceedings. Thus, prima facie it appears that there is sufficient amount available to satisfy not only the dues of the crew, Port Trust, but also the duty demand in question. - HC

 

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