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...
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Insolvency and BankruptcyJuly 24, 2019Case LawsTri
CIR Process - allegation and counter allegation on RP & erstwhile management/operational creditor - Voluminous evidences filed by the parties in support of their contentions - the proceedings before this Tribunal are summary in nature hence not possible to conduct an in-depth investigation and examine the veracity of these documents and averments - directed Central Gov. to investigation u/s 210(2) of the Companies Act
CIR Process - allegation and counter allegation on RP & erstwhile management/operational creditor - Voluminous evidences filed by the parties in support of their contentions - the proceedings before this Tribunal are summary in nature hence not possible to conduct an in-depth investigation and examine the veracity of these documents and averments - directed Central Gov. to investigation u/s 210(2) of the Companies Act
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