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...
Dishonour of Cheque - Continuation of proceedings during moratorium period - vicarious liability of director - proceedings under Section 138 or 141 of the NI Act - Section 32-A of the IBC stipulates that the liability of a corporate debtor for offenses committed prior to insolvency resolution ceases upon approval of the resolution plan, provided there is a change in management or control. However, this protection does not extend to natural persons associated with the corporate debtor, such as directors. Since there was no change in management in the resolution plan approved for the corporate debtor in this case, the protection under Section 32-A does not apply. Consequently, the criminal liability of both the corporate debtor and its directors persists.
Dishonour of Cheque - Continuation of proceedings during moratorium period - vicarious liability of director - proceedings under Section 138 or 141 of the NI Act - Section 32-A of the IBC stipulates that the liability of a corporate debtor for offenses committed prior to insolvency resolution ceases upon approval of the resolution plan, provided there is a change in management or control. However, this protection does not extend to natural persons associated with the corporate debtor, such as directors. Since there was no change in management in the resolution plan approved for the corporate debtor in this case, the protection under Section 32-A does not apply. Consequently, the criminal liability of both the corporate debtor and its directors persists.
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