Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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NCLAT affirmed the Adjudicating Authority's directive requiring the appellant to lift the lien and release a fixed deposit of Rs.27.60 crores (with interest) held in the name of the corporate debtor. The Tribunal held the appellant's refusal to release the FD on account of alleged dues of a related group company was unjustified: the lien letter authorised retention only for amounts due from the corporate debtor itself, singly or jointly, and no facility existed against which the corporate debtor was liable. Consequently, the Adjudicating Authority's order was upheld and the appeal was dismissed.
NCLAT affirmed the Adjudicating Authority's directive requiring the appellant to lift the lien and release a fixed deposit of Rs.27.60 crores (with interest) held in the name of the corporate debtor. The Tribunal held the appellant's refusal to release the FD on account of alleged dues of a related group company was unjustified: the lien letter authorised retention only for amounts due from the corporate debtor itself, singly or jointly, and no facility existed against which the corporate debtor was liable. Consequently, the Adjudicating Authority's order was upheld and the appeal was dismissed.
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