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...
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Liquidation u/s 33 of the I&B Code - resolution plan from promoters - no such Plan can be admitted as more than 270 days have passed and in absence of any viable and feasible ‘Resolution Plan’, there was no option to the Adjudicating Authority, but to pass an order u/s 33 - it will be open to the Appellant/ Members to propose any arrangement/ scheme in terms of Section 230 of the Companies Act before Liquidator
Liquidation u/s 33 of the I&B Code - resolution plan from promoters - no such Plan can be admitted as more than 270 days have passed and in absence of any viable and feasible ‘Resolution Plan’, there was no option to the Adjudicating Authority, but to pass an order u/s 33 - it will be open to the Appellant/ Members to propose any arrangement/ scheme in terms of Section 230 of the Companies Act before Liquidator
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