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...
Insolvency and BankruptcyApril 12, 2023Case LawsAT
Admissibility of claim after implementation of Resolution Plan - the appellant has failed to submit its claim before the IRP at the time of invitation of claim from creditors - after the implementation of the Resolution Plan, no subsequent claim can be entertained.- AT
Admissibility of claim after implementation of Resolution Plan - the appellant has failed to submit its claim before the IRP at the time of invitation of claim from creditors - after the implementation of the Resolution Plan, no subsequent claim can be entertained.- AT
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