2025-VIL-2084-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs – Recovery of dues from Auction purchasers, liquidation of company - Appellants were purchasers during the course of official liquidation of various assets a 100% EOU - Whether the Department can recover customs or excise duties from the auction purchasers of the assets of the liquidated company – HELD – the Hon’ble High Court of Gujarat vide its order dated 07.03.2002 directed winding up of M/s. Varun Seacon Ltd. which was operating as 100% EOU. The High Court directed that the purchaser shall be liable to pay all statutory dues, if any, due and payable on the subject properties of the company for the period after the date of the winding-up order, and the payment of such dues for the pre-liquidation period shall be settled as per the provisions of the Companies Act, 1956 - As per the High Court's order, only sales tax is to be paid by the purchaser, and all other dues for the pre-liquidation period, including any excise duties or Customs duties, shall be considered settled as per the provisions of the Companies Act, 1956 – The Department has not shown any non-obstante clause in the relevant fiscal legislations that can prevail over the provisions of the Companies Act, 1956 and allow the Department to bypass the official liquidator - The auction purchasers cannot be held liable for the arrears incurred by the previous licensee or industry, and that the dues of the Government do not constitute a charge over the property. Therefore, the notice issued to the appellants demanding the arrears of tax or duty foregone by the previous owner is without jurisdiction and set aside - The appeals filed by the appellants are allowed
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