Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
A statutory appeal cannot be disposed of for default of appearance alone and must be decided on merits; applying that principle, the Tribunal considered the matter on the available record. It also held that personal penalties imposed on persons connected with an importer were purely consequential to the demand and confiscation against the importer. Because the importer's own appeal had already been remanded and the confirmation of demand and confiscation no longer survived, the penalties had no remaining legal foundation and were set aside.
A statutory appeal cannot be disposed of for default of appearance alone and must be decided on merits; applying that principle, the Tribunal considered the matter on the available record. It also held that personal penalties imposed on persons connected with an importer were purely consequential to the demand and confiscation against the importer. Because the importer's own appeal had already been remanded and the confirmation of demand and confiscation no longer survived, the penalties had no remaining legal foundation and were set aside.
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