Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Claim over property – Right over attachment – There was no ...

Case Laws     Customs

August 27, 2015

Claim over property – Right over attachment – 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 - HC

View Source

 


 

You may also like:

  1. Recovery of VAT from the purchaser of property in Auction - Attachment of mortgaged properties - It is hereby declared that the respondent No.2 had the first charge over...

  2. The court dismissed the petition challenging the auction process for sale of the property and seeking refund of the purchase price paid by the petitioner as the...

  3. Predicate offence involving meagre disclosed income but substantial investment in properties without proof of legitimate source. Provisional attachment of immovable...

  4. Recovery of customs duty - warehoused goods - priority to recover dues - attachment of property - charge created by the second respondent Bank / financial institution,...

  5. Right of the auction purchaser of the property - Right of the Defaulter of Loan / Borrowers to redeem the secured property - in accordance with the unamended Section...

  6. Deduction claimed u/s 54 - oint owners of the house property having 50% right, title and interest over the property - Since the assessee and her son have jointly...

  7. Recovery of outstanding dues - attachment of property - 100% EOU vacated the property before completion of export obligations - recovery cannot be made from the Lessor...

  8. Capital gain in respect of sale of only one property - addition u/s 50C - assessee itself had leasehold rights in the said property and hence in instant facts, the...

  9. Attachment orders - petitioner(bank) taken over property of guarantor of loan and sold the same - firstly attachment made by the dept. of the the properties belonging to...

  10. The Appellate Tribunal addressed issues related to money laundering, proceeds of crime from smuggling narcotics and running extortion rackets. The case involved double...

  11. Legal interpretation of the term "original asset" for claiming exemption u/s 54F of the Income Tax Act. It discusses the ownership rights over the "original asset" by...

  12. Provisional attachment order u/s 5 of PMLA Act challenged. Court held no third-party rights can be created over attached properties. Direction to restore possession to...

  13. When authorities of Enforcement Directorate (ED) have reasons to believe, based on material, that any person possesses proceeds of crime and is likely to conceal or...

  14. Priority of claim after attachment orders u/s 281 - - mortgagee right of recovery vs Income tax dept right of recovery - the properties which belong to third party...

  15. Denial of input tax rebate - Karnataka VAT - If the assessee is not putting forth a claim for input tax deduction in the return filed in July 2006 nor as he put forth...

 

Quick Updates:Latest Updates