Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
Rules of Origin under a trade agreement prevail over CAROTAR, 2020 where inconsistent. For preferential imports under the India-UK CETA, a valid Origin Declaration from the UK exporter or producer is sufficient proof of origin; Form-I is neither required with the Bill of Entry nor a condition for preferential tariff treatment. Form-I information may be sought only where risk-based origin checks are triggered and the proper officer has reason to believe origin criteria are unmet. Failure to provide exporter or producer confidential information cannot alone deny preference, and insufficient information may be verified through the exporting party's Verification Authority. Earlier adverse origin determinations apply to later imports only when goods are genuinely identical, subject to importer submissions and independent assessment of materially different goods.
Rules of Origin under a trade agreement prevail over CAROTAR, 2020 where inconsistent. For preferential imports under the India-UK CETA, a valid Origin Declaration from the UK exporter or producer is sufficient proof of origin; Form-I is neither required with the Bill of Entry nor a condition for preferential tariff treatment. Form-I information may be sought only where risk-based origin checks are triggered and the proper officer has reason to believe origin criteria are unmet. Failure to provide exporter or producer confidential information cannot alone deny preference, and insufficient information may be verified through the exporting party's Verification Authority. Earlier adverse origin determinations apply to later imports only when goods are genuinely identical, subject to importer submissions and independent assessment of materially different goods.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
