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

> SC judgment dated 2023-10-30. Citation: TCN-2023-SC-00025. 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-00025
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/supreme-court-of-india/principal-commissioner-of-customs-vs-rajendra-prasad-tak-etc-ff48c392

## Summary

### Background

The case involves a civil appeal before the Supreme Court of India regarding the question of limitation. The appeals were filed against the Principal Commissioner of Customs.

## Facts

The Principal Commissioner of Customs filed civil appeals before the Supreme Court of India. The appeals raised a question of limitation. The court decided not to pass a detailed order on the merits of the case. The court clarified that 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 state a ratio regarding the limitation, but implicitly

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**Reasoning:** The court decided not to pass a detailed order on the question of limitation, nor an

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**Interpretation:** The court acknowledged the importance of the limitation period but chose to

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**Application:** The court did not apply any specific legal principle regarding limitation to

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## Parties

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

## Timeline

- **2023-10-30 — Hearing…**: The matters were called…
- **2023-10-30 — Order Da…**: The court disposed of the appeals with a…

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