Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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ITAT dismissed appeals filed by directors of a company undergoing liquidation for lack of locus standi and improper verification. Following NCLT's initiation of Corporate Insolvency Resolution Process and appointment of liquidator, directors lost authority to pursue appeals on behalf of the company. Although liquidator issued Letter of Authority to counsel, proper Form 36 duly signed and verified by liquidator was not filed despite liquidation proceedings continuing for five years. Appeals were held not maintainable due to improper verification and failure to substitute required documentation. ITAT granted liquidator liberty to file fresh Form 36 with condonation petition if continuation of proceedings desired, subject to coordinate Bench's discretion regarding recall of dismissal order.
ITAT dismissed appeals filed by directors of a company undergoing liquidation for lack of locus standi and improper verification. Following NCLT's initiation of Corporate Insolvency Resolution Process and appointment of liquidator, directors lost authority to pursue appeals on behalf of the company. Although liquidator issued Letter of Authority to counsel, proper Form 36 duly signed and verified by liquidator was not filed despite liquidation proceedings continuing for five years. Appeals were held not maintainable due to improper verification and failure to substitute required documentation. ITAT granted liquidator liberty to file fresh Form 36 with condonation petition if continuation of proceedings desired, subject to coordinate Bench's discretion regarding recall of dismissal order.
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