Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Withdrawal of CIRP before constitution of the Committee of Creditors was held maintainable where Form FA was filed after admission, no public announcement had been made, and the interim resolution professional submitted the withdrawal application within the time prescribed by Regulation 30A. The Tribunal held that the procedure at this stage does not require notice to every creditor, and the absence of any objection before the Adjudicating Authority was material. Read with Section 12A, Regulation 30A permits withdrawal through the interim resolution professional before CoC constitution, and the impugned withdrawal order was upheld; the appeals were dismissed.
Withdrawal of CIRP before constitution of the Committee of Creditors was held maintainable where Form FA was filed after admission, no public announcement had been made, and the interim resolution professional submitted the withdrawal application within the time prescribed by Regulation 30A. The Tribunal held that the procedure at this stage does not require notice to every creditor, and the absence of any objection before the Adjudicating Authority was material. Read with Section 12A, Regulation 30A permits withdrawal through the interim resolution professional before CoC constitution, and the impugned withdrawal order was upheld; the appeals were dismissed.
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