Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on me...
Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
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NCLAT allowed the appeal and set aside the impugned order of the adjudicating authority which had rejected the appellant's Section 9 IBC application without recording reasons, hearing submissions, or issuing notice to the respondent. The matter is remanded for fresh adjudication, directing the adjudicating authority to afford both parties opportunity to be heard, record submissions and furnish reasoned findings. All issues are kept open for fresh consideration. The tribunal clarified that its remand does not express any view on the merits and the adjudicating authority's final decision must be uninfluenced by the appellate observations.
NCLAT allowed the appeal and set aside the impugned order of the adjudicating authority which had rejected the appellant's Section 9 IBC application without recording reasons, hearing submissions, or issuing notice to the respondent. The matter is remanded for fresh adjudication, directing the adjudicating authority to afford both parties opportunity to be heard, record submissions and furnish reasoned findings. All issues are kept open for fresh consideration. The tribunal clarified that its remand does not express any view on the merits and the adjudicating authority's final decision must be uninfluenced by the appellate observations.
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