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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The dominant issue was whether the recall application should be allowed on the ground that no notice was served and no effective opportunity to file a counter was granted. The tribunal held that the purpose of notice is to impart knowledge and enable contest; where a party has actual knowledge and participates through its representative, the mode of service becomes immaterial. Since the record showed repeated participation and multiple opportunities to file a counter, which were not availed until the right was closed, the plea of lack of opportunity was rejected. Consequently, the recall rejection was upheld and the appeal was dismissed. - NCLAT
The dominant issue was whether the recall application should be allowed on the ground that no notice was served and no effective opportunity to file a counter was granted. The tribunal held that the purpose of notice is to impart knowledge and enable contest; where a party has actual knowledge and participates through its representative, the mode of service becomes immaterial. Since the record showed repeated participation and multiple opportunities to file a counter, which were not availed until the right was closed, the plea of lack of opportunity was rejected. Consequently, the recall rejection was upheld and the appeal was dismissed. - NCLAT
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