Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Claims founded on assessments completed after the moratorium are barred from admission in CIRP under the moratorium doctrine; accordingly postmoratorium EPFO assessmentbased demands cannot be admitted and the appeal challenging the resolution plan was dismissed. The resolution professional had recorded the provident fund claim despite improper format, included it in the Information Memorandum, and the resolution plan provided a lower payout; the tribunal treated the inclusion and commercial judgment of the committee of creditors as operative and distinguishable from precedent where claims were ignored. Absence of contemporaneous PF deductions in company records supported exclusion of the postmoratorium assessment claim.
Claims founded on assessments completed after the moratorium are barred from admission in CIRP under the moratorium doctrine; accordingly postmoratorium EPFO assessmentbased demands cannot be admitted and the appeal challenging the resolution plan was dismissed. The resolution professional had recorded the provident fund claim despite improper format, included it in the Information Memorandum, and the resolution plan provided a lower payout; the tribunal treated the inclusion and commercial judgment of the committee of creditors as operative and distinguishable from precedent where claims were ignored. Absence of contemporaneous PF deductions in company records supported exclusion of the postmoratorium assessment claim.
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