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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The HC held that an interim moratorium under the IB Code does not bar continuation or initiation of proceedings under Sections 138/141 of the NI Act against natural persons responsible for the corporate debtor; personal criminal liability survives insolvency processes unless expressly extinguished by a resolution plan under Section 31 with change of management and operation of Section 32A. The common order of the JMFC staying/terminating the criminal proceedings was quashed and set aside. Proceedings under Section 138 of the NI Act shall continue against the corporate debtor and its erstwhile directors/persons in charge (here, the company and its Chairman and Managing Director). Petition allowed.
The HC held that an interim moratorium under the IB Code does not bar continuation or initiation of proceedings under Sections 138/141 of the NI Act against natural persons responsible for the corporate debtor; personal criminal liability survives insolvency processes unless expressly extinguished by a resolution plan under Section 31 with change of management and operation of Section 32A. The common order of the JMFC staying/terminating the criminal proceedings was quashed and set aside. Proceedings under Section 138 of the NI Act shall continue against the corporate debtor and its erstwhile directors/persons in charge (here, the company and its Chairman and Managing Director). Petition allowed.
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