Restricted gold import conditions: breach permits absolute confiscation, while redemption remains discretionary and is rarely disturbed on writ review...
Bail conditions in customs-duty evasion investigation permit continued inquiry while addressing evidence-tampering concerns through procedural safegua...
Liquidation-process amendments apply prospectively unless expressly made retrospective. A liquidation order fixing the liquidation commencement date and directing the liquidator to explore sale of the corporate debtor as a going concern initiates the governing process; later auction and sale steps merely implement it. A subsequent amendment therefore cannot alter rights and obligations under the regime applicable on that date. The Tribunal set aside retrospective application of the amendment and remanded consequential reliefs and concessions for fresh consideration according to law.
Liquidation-process amendments apply prospectively unless expressly made retrospective. A liquidation order fixing the liquidation commencement date and directing the liquidator to explore sale of the corporate debtor as a going concern initiates the governing process; later auction and sale steps merely implement it. A subsequent amendment therefore cannot alter rights and obligations under the regime applicable on that date. The Tribunal set aside retrospective application of the amendment and remanded consequential reliefs and concessions for fresh consideration according to law.
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TaxTMI 
TaxTMI 
of 4881 
