COLLECTOR OF CUSTOMS, KARACHI versus NAYA DAUR MOTORS (PVT.) LTD.
Article 202 (1) Civil Procedure Code (v. 1908), Section 73 (3) Constitution of Pakistan, Article 185 (3) Priority of delivery of preferential sale to claims of secured lenders (such as customs authorities) over company claims The respondents' properties were kept in mortgage with the two banks. When the company was rejected, the properties were auctioned off, and the banks paid their money in partial settlement of their claim. At the same time, the customs authorities also passed an order against the company, actually demanding. Some charges and taxes on imported goods, however, cannot be met because such customs authorities had nothing left to pay from the sale price. Customs officials believe that section (73 ()), C.P. Under C and Section 202 (1), the Customs Act, 1969, the government's liabilities (unpaid duty and taxes) shall prevail over the claim of the bank's legitimate right. Prior to the commencement of any action against the company by the customs authorities, before the coming of the terms of section 202 (1) of the Customs Act, 1969, the recovery of mortgaged property filed by the banks against the companies and An order for sale (too many) was issued. The provisions under section 202 (1) of the Customs Act, 1969, were not applied to fulfill the claim of the government (ie customs authority) when the company executed a mortgage in favor of section 73 of the banks. ? ()), CPC also did not help in the case of the customs authorities as it did not create any priority in the federal government against the rights of the section of 73 of the banks, the CPC determined this procedure. In which the execution proceeded
