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Customs dues do not impact the rights of secured creditors
Case Law Details
- Case Name
- Industrial Development Bank of India Vs Superintendent of Central Excise and Customs and Others (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Industrial Development Bank of India Vs Superintendent of Central Excise and Customs and Others (Supreme Court of India)
The Hon’ble Supreme Court in Industrial Development Bank of India v. Superintendent of Central Excise and Customs and Others [Civil Appeal No. 2568 of 2013 dated August 18, 2023] set aside the order passed by the division bench of the Hon’ble Andhra Pradesh High Court and held that the position in law was that the debt ‘due and payable’, when falls within the four corners of clause (a) to Section 530(1) of the Companies Act, would be treated as prefe...
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