Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
An insolvency appeal under section 61 must be filed from pronouncement of the original order within the statutory outer limit; a clerical rectification of the pronouncement date, without substantive change, does not restart limitation. The moratorium-period exclusion does not apply to such appeals, and administrative lapses cannot extend time. For a section 9 application, Article 137 runs from default, while a valid acknowledgment must be written, proved and unequivocally admit subsisting liability before limitation expires. Undated, unproved and inconsistent balance confirmations did not satisfy that standard. Pre-demand correspondence also showed a genuine, continuing dispute over accounts and set-offs, independently making the operational creditor's application not maintainable.
An insolvency appeal under section 61 must be filed from pronouncement of the original order within the statutory outer limit; a clerical rectification of the pronouncement date, without substantive change, does not restart limitation. The moratorium-period exclusion does not apply to such appeals, and administrative lapses cannot extend time. For a section 9 application, Article 137 runs from default, while a valid acknowledgment must be written, proved and unequivocally admit subsisting liability before limitation expires. Undated, unproved and inconsistent balance confirmations did not satisfy that standard. Pre-demand correspondence also showed a genuine, continuing dispute over accounts and set-offs, independently making the operational creditor's application not maintainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
