Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Suspended directors are entitled to meaningful participation in CIRP and may challenge an approved resolution plan, but non-supply of plan materials does not invalidate approval absent a confidentiality undertaking, specific objection, or material prejudice. A practising Chartered Accountant is not ineligible to submit a plan solely because of professional status. CIRP may be withdrawn after admission only through the prescribed approval and statutory withdrawal process; an uncompleted settlement or part-payment cannot halt it. The CoC may assess viability, feasibility and implementation rather than accept the highest post-closure offer. Government claims omitted from an approved plan are extinguished, and statutory dues do not generally rank with secured financial creditors without an express charge. General allegations against the Resolution Professional did not establish material irregularity. The resolution-plan approval was affirmed and the appeals dismissed.
Suspended directors are entitled to meaningful participation in CIRP and may challenge an approved resolution plan, but non-supply of plan materials does not invalidate approval absent a confidentiality undertaking, specific objection, or material prejudice. A practising Chartered Accountant is not ineligible to submit a plan solely because of professional status. CIRP may be withdrawn after admission only through the prescribed approval and statutory withdrawal process; an uncompleted settlement or part-payment cannot halt it. The CoC may assess viability, feasibility and implementation rather than accept the highest post-closure offer. Government claims omitted from an approved plan are extinguished, and statutory dues do not generally rank with secured financial creditors without an express charge. General allegations against the Resolution Professional did not establish material irregularity. The resolution-plan approval was affirmed and the appeals dismissed.
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