(1) For the amount of all rates leviable by the Board under this Act, in respect of any goods and for the rent due to the Board for any building, plinths stacking areas or other premises on or in which any goods may have been placed the Board shall have a lien on such goods and may seize and detain the same until such rates and rent are fully paid.
(2) Such lien shall have priority over all other liens and claims, except for general average and for the ship-owner’s lien upon the said goods for freight and other charges where such lien exists and has been preserved in the manner provided in sub-section (1) of section 48 and for money payable to the Central Government under any law for the time being in force, relating to customs other than by way of penalty or fine and to the Government under any law for the time being in force.