(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 60, 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] [ Substituted by Act 29 of 1974, Section 21, for " under any law for the time being in force" (w.e.f. 1.2.1975).].
