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Case Name : Principal Commissioner of Customs Vs Rajendra Prasad Tak ETC. (Supreme Court of India)
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Principal Commissioner of Customs Vs Rajendra Prasad Tak ETC. (Supreme Court of India)

Introduction: In a landmark decision, the Hon’ble Supreme Court, in the case of Principal Commissioner of Customs v. Rajendra Prasad Tak & Ors, dated October 30, 2023, emphasized the primacy of the waterfall mechanism under Section 53 of the Insolvency and Bankruptcy Code (IBC). This article explores the significance of this judgment, focusing on the distribution of proceeds and the

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