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...
Oppression and Mismanagement - inherent powers of NCLT to cause audit of accounts - allegations of siphoning funds, breach of agreements, and failure to maintain proper books of account - Section 241 & 242 of the Companies Act, 2013 - The NCLAT held that the NCLT has inherent powers under Rule 11 of the NCLT Rules, 2016, to order an audit for the ends of justice and to prevent abuse of process.
Oppression and Mismanagement - inherent powers of NCLT to cause audit of accounts - allegations of siphoning funds, breach of agreements, and failure to maintain proper books of account - Section 241 & 242 of the Companies Act, 2013 - The NCLAT held that the NCLT has inherent powers under Rule 11 of the NCLT Rules, 2016, to order an audit for the ends of justice and to prevent abuse of process.
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