Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Insolvency and BankruptcyMarch 30, 2019Case LawsAT
Corporate Insolvency Resolution Process - Appellant is ready to settle the matter with the ‘Operational Creditor’. However, even after such settlement, we cannot set aside the impugned order to give any relief to the ‘Corporate Debtor’.
Corporate Insolvency Resolution Process - Appellant is ready to settle the matter with the ‘Operational Creditor’. However, even after such settlement, we cannot set aside the impugned order to give any relief to the ‘Corporate Debtor’.
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