Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Section 60(5)(c) jurisdiction is examined in relation to a liquidator's request to protect access to a liquidation-estate asset across adjoining third-party land. The majority view treats obstruction arising after commencement of insolvency as sufficiently connected with liquidation where it impairs inspection, valuation and sale, and permits protection of a pre-existing right without creating a new one. It further addresses prescriptive easements, requiring continuous, open and peaceable use for the statutory period; recorded access and satellite imagery are discussed as supporting evidence. The dissent considers a disputed easement, including its route, dimensions and adverse use, unsuitable for summary insolvency jurisdiction and requiring civil-court determination.
Section 60(5)(c) jurisdiction is examined in relation to a liquidator's request to protect access to a liquidation-estate asset across adjoining third-party land. The majority view treats obstruction arising after commencement of insolvency as sufficiently connected with liquidation where it impairs inspection, valuation and sale, and permits protection of a pre-existing right without creating a new one. It further addresses prescriptive easements, requiring continuous, open and peaceable use for the statutory period; recorded access and satellite imagery are discussed as supporting evidence. The dissent considers a disputed easement, including its route, dimensions and adverse use, unsuitable for summary insolvency jurisdiction and requiring civil-court determination.
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