Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Reassessment proceedings against company insolvent/dissolved - The court held that any tax notices for hearing appeals related to reassessment orders issued after the approval of the resolution plan should be considered void. This is because such proceedings would lapse and could not be sustained under the IBC framework. The court reaffirmed the principle that the approval of a resolution plan under the IBC results in the extinguishment of all claims not included in the plan.
Reassessment proceedings against company insolvent/dissolved - The court held that any tax notices for hearing appeals related to reassessment orders issued after the approval of the resolution plan should be considered void. This is because such proceedings would lapse and could not be sustained under the IBC framework. The court reaffirmed the principle that the approval of a resolution plan under the IBC results in the extinguishment of all claims not included in the plan.
Note: It is a system-generated summary and is for quick reference only.
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