Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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A liquidation auction for sale of a corporate debtor as a going concern was confined to the corporate debtor on an as is where is, as is what is, whatever there is and no recourse basis, and an alleged business plan could not enlarge the sale to include subsidiaries, joint ventures, associates or other third-party assets. The text notes that such assets were not shown to form part of the liquidation estate, and the prayers for restraint against alienation and for further extension or amendment of the payment schedule were rejected. Cancellation of the bid for non-payment was upheld, but the forfeiture of deposited sums remained unresolved because the Members differed on that limited issue.
A liquidation auction for sale of a corporate debtor as a going concern was confined to the corporate debtor on an as is where is, as is what is, whatever there is and no recourse basis, and an alleged business plan could not enlarge the sale to include subsidiaries, joint ventures, associates or other third-party assets. The text notes that such assets were not shown to form part of the liquidation estate, and the prayers for restraint against alienation and for further extension or amendment of the payment schedule were rejected. Cancellation of the bid for non-payment was upheld, but the forfeiture of deposited sums remained unresolved because the Members differed on that limited issue.
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