Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
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...
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A purchaser sought to set aside the sale certificate and compel the liquidator to cooperate in identifying and demarcating mortgaged land. The tribunal held that land survey/demarcation is a statutory function requiring technical expertise and must be undertaken only by competent authorities under the Kerala Survey and Boundaries Act, 1961; the liquidator has no power to perform or substitute such adjudicatory exercise affecting civil rights. As the property had already been surveyed at the liquidator's request by the competent authority and the purchaser had not pursued statutory remedies or appeals for any further survey, no repeat survey was warranted. The appeal was dismissed. - NCLAT
A purchaser sought to set aside the sale certificate and compel the liquidator to cooperate in identifying and demarcating mortgaged land. The tribunal held that land survey/demarcation is a statutory function requiring technical expertise and must be undertaken only by competent authorities under the Kerala Survey and Boundaries Act, 1961; the liquidator has no power to perform or substitute such adjudicatory exercise affecting civil rights. As the property had already been surveyed at the liquidator's request by the competent authority and the purchaser had not pursued statutory remedies or appeals for any further survey, no repeat survey was warranted. The appeal was dismissed. - NCLAT
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