https://www.scconline.com/blog/post/2022/04/02/whether-confiscation-by-custom-excise-authority-forfeits-the-claim-of-secured-creditor-over-such-property-whether-the-dues-of-excise-department-create-a-first-charge-sc-answers/
Whether confiscation by Custom & Excise Authority forfeits the claim of Secured Creditor over such property? Whether the dues of Excise department create a First Charge? SC answers