Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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Challenge to DRT order allowing sale of mortgaged property below reserve price. Unsecured creditor treated as secured creditor, prioritized over original secured creditors. SCB's rights under LLA not superior to mortgagee's. SCB wrongly converted to secured creditor, preferred over consortium of secured banks. LLA signed post-mortgage initiation, SCB's bid discounted due to wrongful priority. Sumikin Bussan case cited to highlight SCB's limited rights against Karias, not against IOB or Petitioner. Equitable considerations ignored, reserve price crucial to auction terms. DRT directed to conduct fresh auction, recognizing mortgagee as sole secured creditor. SCB can pursue recovery from Karias independently. DRT's sale confirmation quashed. Petition granted by HC.
Challenge to DRT order allowing sale of mortgaged property below reserve price. Unsecured creditor treated as secured creditor, prioritized over original secured creditors. SCB's rights under LLA not superior to mortgagee's. SCB wrongly converted to secured creditor, preferred over consortium of secured banks. LLA signed post-mortgage initiation, SCB's bid discounted due to wrongful priority. Sumikin Bussan case cited to highlight SCB's limited rights against Karias, not against IOB or Petitioner. Equitable considerations ignored, reserve price crucial to auction terms. DRT directed to conduct fresh auction, recognizing mortgagee as sole secured creditor. SCB can pursue recovery from Karias independently. DRT's sale confirmation quashed. Petition granted by HC.
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