Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents demanding a transfer fee, despite the absence of approval for Clause 15.15.5 of the Resolution Plan by the adjudicating authority or appellate forums. It holds that since the Resolution Plan was not fully approved, the claims therein are not frozen and binding, allowing the respondents to demand the transfer fee. - The Calcutta High Court dismisses the writ petition, ruling in favor of the respondents' right to demand a transfer fee, as Clause 15.15.5 of the Resolution Plan was not approved.
CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents demanding a transfer fee, despite the absence of approval for Clause 15.15.5 of the Resolution Plan by the adjudicating authority or appellate forums. It holds that since the Resolution Plan was not fully approved, the claims therein are not frozen and binding, allowing the respondents to demand the transfer fee. - The Calcutta High Court dismisses the writ petition, ruling in favor of the respondents' right to demand a transfer fee, as Clause 15.15.5 of the Resolution Plan was not approved.
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