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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Insolvency and BankruptcyOctober 13, 2023Case LawsAT
Validity of permission granted by the NCLT to Respondent / Petitioner/Operational Creditor to file the necessary amended copy, with the Registry, of this Tribunal - Permission granted even after inordinate delay of 2 and 1/2 years - this Tribunal, comes to a consequent conclusion, that application is a ‘Bonafide’ one and to ‘minimise litigation’ between the parties and also that ‘No Party’, should suffer on account of ‘technicalities’ of Law. - AT
Validity of permission granted by the NCLT to Respondent / Petitioner/Operational Creditor to file the necessary amended copy, with the Registry, of this Tribunal - Permission granted even after inordinate delay of 2 and 1/2 years - this Tribunal, comes to a consequent conclusion, that application is a ‘Bonafide’ one and to ‘minimise litigation’ between the parties and also that ‘No Party’, should suffer on account of ‘technicalities’ of Law. - AT
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