Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
HC, dealing with tax demands post-CIRP under IBC, held that in view of prior coordinate bench rulings in the petitioner's own matters and the language of NCLT orders, the relevant date of final approval of the resolution plan is 04.09.2019, when the new management assumed control on a "clean slate" basis. Consequently, the impugned order raising demands for the period prior to 04.09.2019 was set aside as unsustainable against the successful resolution applicant. The respondent authority was granted liberty to issue a fresh show cause notice for any period after 04.09.2019, to be adjudicated in accordance with law. The petition was disposed of on these terms.
HC, dealing with tax demands post-CIRP under IBC, held that in view of prior coordinate bench rulings in the petitioner's own matters and the language of NCLT orders, the relevant date of final approval of the resolution plan is 04.09.2019, when the new management assumed control on a "clean slate" basis. Consequently, the impugned order raising demands for the period prior to 04.09.2019 was set aside as unsustainable against the successful resolution applicant. The respondent authority was granted liberty to issue a fresh show cause notice for any period after 04.09.2019, to be adjudicated in accordance with law. The petition was disposed of on these terms.
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