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 BankruptcyMarch 29, 2024Case LawsAT
CIRP - Appellant seeks to modify the project completion date from 03.12.2023 to 03.12.2024, as stated in the subsequent certificate issued by the Real Estate Regulatory Authority (RERA) - correction of error in exercise of inherent jurisdiction of this Tribunal - After considering the submissions of both parties, the Tribunal found that the date mentioned in the judgment accurately reflected the information noticed by the Adjudicating Authority in the impugned order. As such, the Tribunal concluded that there was no mistake or slip in its judgment that warranted correction.
CIRP - Appellant seeks to modify the project completion date from 03.12.2023 to 03.12.2024, as stated in the subsequent certificate issued by the Real Estate Regulatory Authority (RERA) - correction of error in exercise of inherent jurisdiction of this Tribunal - After considering the submissions of both parties, the Tribunal found that the date mentioned in the judgment accurately reflected the information noticed by the Adjudicating Authority in the impugned order. As such, the Tribunal concluded that there was no mistake or slip in its judgment that warranted correction.
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