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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
HC quashed FIR against corporate debtor (CD) in view of Section 32A of IBC granting immunity from prosecution after approval of resolution plan. HC held once resolution plan is approved transferring control to new management unrelated to past offences, CD cannot be prosecuted for pre-CIRP offences. As FIR pertained to 2008-2017 period before CIRP commencement in 2019 and new management took over post-approval in 2023, CD is immune from prosecution u/s 32A. Petition allowed quashing FIR against CD.
HC quashed FIR against corporate debtor (CD) in view of Section 32A of IBC granting immunity from prosecution after approval of resolution plan. HC held once resolution plan is approved transferring control to new management unrelated to past offences, CD cannot be prosecuted for pre-CIRP offences. As FIR pertained to 2008-2017 period before CIRP commencement in 2019 and new management took over post-approval in 2023, CD is immune from prosecution u/s 32A. Petition allowed quashing FIR against CD.
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