Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Insolvency and BankruptcyApril 14, 2018Case LawsAT
Corporate insolvency process - the order passed by the Adjudicating Authority will not come in the way of Appellant to issue notice under sub-section (1) of Section 8 of the ‘I&B Code’ to the ‘Corporate Debtor’, and to file an application under Section 9 of the ‘I&B Code’, if there is a debt and default by the ‘Corporate Debtor’. - AT
Corporate insolvency process - the order passed by the Adjudicating Authority will not come in the way of Appellant to issue notice under sub-section (1) of Section 8 of the ‘I&B Code’ to the ‘Corporate Debtor’, and to file an application under Section 9 of the ‘I&B Code’, if there is a debt and default by the ‘Corporate Debtor’. - AT
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