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Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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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