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...
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Seeking winding up of respondent company - Failure to pay outstanding dues - section 434 of the Companies Act, 1956 - The court noted the substantial unpaid amount despite demand and found merit in the petitioner's claim for winding up due to the respondent's failure to settle outstanding dues. - Considering the need for liquidation proceedings, the court appointed an Official Liquidator and granted necessary permissions for asset realization and disbursement of dividends. - Upon finding that all assets were realized, creditors were paid, and no further proceedings were feasible, the court ordered the dissolution of the respondent company under Section 481 of the Companies Act, 1956.
Seeking winding up of respondent company - Failure to pay outstanding dues - section 434 of the Companies Act, 1956 - The court noted the substantial unpaid amount despite demand and found merit in the petitioner's claim for winding up due to the respondent's failure to settle outstanding dues. - Considering the need for liquidation proceedings, the court appointed an Official Liquidator and granted necessary permissions for asset realization and disbursement of dividends. - Upon finding that all assets were realized, creditors were paid, and no further proceedings were feasible, the court ordered the dissolution of the respondent company under Section 481 of the Companies Act, 1956.
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