Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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Allegations that an agreement containing an arbitration clause is forged or fabricated defeat arbitrability because arbitration requires valid consent; where interim proceedings produced prima facie findings casting grave doubt on the document's authenticity, those findings are a relevant consideration and arbitration referral is inappropriate. Concurrent trial and firstinstance findings that originals were not produced and that fraud allegations were serious support nonarbitrability, and supervisory review must not reappreciate evidence to dislodge those findings. Appointment of an arbitrator when the arbitration agreement's existence is in serious dispute is premature and legally impermissible.
Allegations that an agreement containing an arbitration clause is forged or fabricated defeat arbitrability because arbitration requires valid consent; where interim proceedings produced prima facie findings casting grave doubt on the document's authenticity, those findings are a relevant consideration and arbitration referral is inappropriate. Concurrent trial and firstinstance findings that originals were not produced and that fraud allegations were serious support nonarbitrability, and supervisory review must not reappreciate evidence to dislodge those findings. Appointment of an arbitrator when the arbitration agreement's existence is in serious dispute is premature and legally impermissible.
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