Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
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Approval of a resolution plan that treated specified third-party/guarantor land as assets of the corporate debtor and set aside a fraudulent, undervalued lease deed was upheld; the adjudicatory authoritys prior orders approving the plan and cancelling the lease were held to be final and binding, and consequential directions flowing from those approvals were sustained. Challenges that inclusion of third-party property exceeded the authority or was exclusively a civil remedy were rejected, and the appellate challenge was dismissed for lack of merit, preserving the operative effect of the resolution plan and avoidance of the preferential/fraudulent transaction.
Approval of a resolution plan that treated specified third-party/guarantor land as assets of the corporate debtor and set aside a fraudulent, undervalued lease deed was upheld; the adjudicatory authoritys prior orders approving the plan and cancelling the lease were held to be final and binding, and consequential directions flowing from those approvals were sustained. Challenges that inclusion of third-party property exceeded the authority or was exclusively a civil remedy were rejected, and the appellate challenge was dismissed for lack of merit, preserving the operative effect of the resolution plan and avoidance of the preferential/fraudulent transaction.
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