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...
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Financial debt established through ledger entries and corporate debtor's admission. Section 7 application not time-barred due to corporate debtor's promise to repay u/s 25(3) of Contract Act, extending limitation period. Application not barred by Section 10A as default occurred prior to suspension period. Corporate debtor's promise to allot residential premises instead of repaying debt held unenforceable, not extinguishing financial debt. Adjudicating Authority's order admitting Section 7 application upheld, appeal dismissed.
Financial debt established through ledger entries and corporate debtor's admission. Section 7 application not time-barred due to corporate debtor's promise to repay u/s 25(3) of Contract Act, extending limitation period. Application not barred by Section 10A as default occurred prior to suspension period. Corporate debtor's promise to allot residential premises instead of repaying debt held unenforceable, not extinguishing financial debt. Adjudicating Authority's order admitting Section 7 application upheld, appeal dismissed.
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