SUNDARESH BHATT vs. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
C.A. No.-007667 - 2021Supreme Court26 Aug 2022
Bench: HON'BLE THE CHIEF JUSTICE
Section 13(1)(a)Section 14(4)Section 33(2)Section 33(5)Section 60(5)Section 62(1)
142A under the Customs Act, through Section 51 of the
Finance Act of 2011.
40 From the above, it is to be noted that the Customs Act and the
IBC act in their own spheres. In case of any conflict, the IBC
overrides the Customs Act. In present context, this Court has to
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ascertain as to whether there
