Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Where a corporate debtor was sold as a going concern in liquidation, the auction purchaser was held liable for electricity "true-up" charges levied after issuance of the sale certificate, since under the Liquidation Process Regulations the purchaser bears post-sale operational liabilities and "as per law" does not negate such statutory/regulatory dues; reliance on the regulator's order provision to claim absolution was rejected, and the challenge to the levy failed. The appeal challenging observations relating to a contempt petition was held not maintainable because any alleged contempt of the adjudicating authority's order must be examined only by that adjudicating authority, leaving no surviving cause in appeal. - NCLAT
Where a corporate debtor was sold as a going concern in liquidation, the auction purchaser was held liable for electricity "true-up" charges levied after issuance of the sale certificate, since under the Liquidation Process Regulations the purchaser bears post-sale operational liabilities and "as per law" does not negate such statutory/regulatory dues; reliance on the regulator's order provision to claim absolution was rejected, and the challenge to the levy failed. The appeal challenging observations relating to a contempt petition was held not maintainable because any alleged contempt of the adjudicating authority's order must be examined only by that adjudicating authority, leaving no surviving cause in appeal. - NCLAT
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