Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
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Recusal by tribunal members must strictly conform to Rule 62 of the NCLT Rules, 2016 and cannot be founded on counsel's communications, allegations, or perceived pressure; since the recusals were unreasoned and appeared triggered by an email and courtroom conduct rather than any statutory ground, the recusal orders were held illegal and were quashed. Administrative transfer of pending matters cannot be used to alter a bench's territorial jurisdiction; Rule 16(d) empowers the President only to transfer cases within the same territorial limits, and where transfer objections were already pending on the judicial side, administrative transfer was improper. The administrative transfer orders shifting matters from Ahmedabad to Mumbai were set aside. - HC
Recusal by tribunal members must strictly conform to Rule 62 of the NCLT Rules, 2016 and cannot be founded on counsel's communications, allegations, or perceived pressure; since the recusals were unreasoned and appeared triggered by an email and courtroom conduct rather than any statutory ground, the recusal orders were held illegal and were quashed. Administrative transfer of pending matters cannot be used to alter a bench's territorial jurisdiction; Rule 16(d) empowers the President only to transfer cases within the same territorial limits, and where transfer objections were already pending on the judicial side, administrative transfer was improper. The administrative transfer orders shifting matters from Ahmedabad to Mumbai were set aside. - HC
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