# In the matter of Principal Commissioner of Customs vs. Rajendra Prasad Tak etc.

> SC judgment dated 2023-10-30. Citation: TCN-2023-SC-00026. The case involves a civil appeal before the Supreme Court of India regarding the question of…

- **Court:** SC
- **Order date:** 30 Oct 2023
- **Citation:** TCN-2023-SC-00026
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/supreme-court-of-india/principal-commissioner-of-customs-vs-rajendra-prasad-tak-etc-e87bc88b

## Summary

### Background

The case involves a civil appeal before the Supreme Court of India regarding the question of limitation. The court considered whether to pass a detailed order or remand the case on its merits.

## Facts

The Principal Commissioner of Customs filed a civil appeal against Rajendra Prasad Tak etc. The central issue revolved around the question of limitation. The court considered the appeals and decided to dispose of them with a specific clarification regarding the payment of dues. The dues of the Central Board of Indirect Taxes & Customs, Department of Revenue, will be paid as per the waterfall stipulated under Section 53 of the Insolvency and Bankruptcy Code, 2016.

## Issues and analysis

### Issue 1: Whether the question of limitation …

**Ratio:** The court did not explicitly rule on the limitation issue but chose to dispose of the

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**Reasoning:** The court decided it was unnecessary to pass a detailed order or remand the case on its

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**Interpretation:** The court's decision suggests a preference for resolving the practical aspect

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**Application:** The court's decision to bypass the limitation issue and focus on the payment of

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## Parties

- **Judges:** SANJIV K…; S.V.N. B…
- **Appellants:** Principal…
- **Respondents:** RAJENDRA PRASAD…

## Timeline

- **2023-10-30 — Order Da…**: The Supreme Court disposed of the civil appeals, clarifying the payment of dues according…

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