2016 (5) TMI 1406 - SCH - Customs

Detention of property - property in the nature of a factory with plant and machinery - order of attachment - recovery of outstanding dues of the Customs Department - liability of last owner - the decision in the case of C OIL EXIM LTD. Versus UNION OF INDIA 2015 (9) TMI 1594 - GUJARAT HIGH COURT contested, where it was held that The subsequent owner had agreed to discharge the dues of the erstwhile owner, the question whether it was the property of the business which was sold need not be gone into - Held that - the decision in the above case upheld - SLP dismissed.