Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
At admission of a CIRP petition the tribunal cannot decide liquidated damages by summary procedure; such claims are not amenable to summary determination and therefore do not justify denial of admission on that ground alone. Pre-existing contractual disputes about quality and defects, if shown to be substantial, genuine and bona fide (not spurious, speculative or misconceived), can bar admission of a Section 9 application; numerous pre-demand communications indicating defects support that finding. A completion certificate issued with caveats does not amount to unconditional acceptance and does not foreclose contractual disputes. The appeal challenging these conclusions was dismissed.
At admission of a CIRP petition the tribunal cannot decide liquidated damages by summary procedure; such claims are not amenable to summary determination and therefore do not justify denial of admission on that ground alone. Pre-existing contractual disputes about quality and defects, if shown to be substantial, genuine and bona fide (not spurious, speculative or misconceived), can bar admission of a Section 9 application; numerous pre-demand communications indicating defects support that finding. A completion certificate issued with caveats does not amount to unconditional acceptance and does not foreclose contractual disputes. The appeal challenging these conclusions was dismissed.
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