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...
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Impleadment of the appellant bank as Proposed 2nd Respondent, in main Company Appeal - necessary/proper party - The Tribunal noted that the bank's interest was protected under pari passu charge and not an exclusive charge. It further highlighted that the bank had previously acquiesced to decisions made without its impleadment, demonstrating that its participation was not crucial for the resolution of the main appeal. - It was determined that the first respondent/appellant was not entitled to possession once the lease expired. The Tribunal rejected the appellant's argument for a right to stay based on investment in the property, citing lack of a valid, enduring lease agreement beyond the explicitly stated term.
Impleadment of the appellant bank as Proposed 2nd Respondent, in main Company Appeal - necessary/proper party - The Tribunal noted that the bank's interest was protected under pari passu charge and not an exclusive charge. It further highlighted that the bank had previously acquiesced to decisions made without its impleadment, demonstrating that its participation was not crucial for the resolution of the main appeal. - It was determined that the first respondent/appellant was not entitled to possession once the lease expired. The Tribunal rejected the appellant's argument for a right to stay based on investment in the property, citing lack of a valid, enduring lease agreement beyond the explicitly stated term.
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