International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
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Whether the Tribunal had jurisdiction to entertain an interim application filed by borrowers in pending SARFAESI proceedings challenging a Recovery Officer's order under the RDDBFI Act: the court held the RDDBFI Act and SARFAESI Act create separate, non-clubbable remedies; an appeal under s.30 RDDBFI would invoke s.30A deposit obligations, so borrowers impermissibly used SARFAESI proceedings to avoid statutory deposit. Because the Tribunal knowingly entertained the application despite the alternative remedy, its order was without jurisdiction and is set aside; the appeal is allowed. - AT
Whether the Tribunal had jurisdiction to entertain an interim application filed by borrowers in pending SARFAESI proceedings challenging a Recovery Officer's order under the RDDBFI Act: the court held the RDDBFI Act and SARFAESI Act create separate, non-clubbable remedies; an appeal under s.30 RDDBFI would invoke s.30A deposit obligations, so borrowers impermissibly used SARFAESI proceedings to avoid statutory deposit. Because the Tribunal knowingly entertained the application despite the alternative remedy, its order was without jurisdiction and is set aside; the appeal is allowed. - AT
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