Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
Customs valuation challenges the use of an English-recorded statement as voluntary where the deponent did not understand the language, rendering that statement unreliable; electronic invoices recovered from the proprietor's laptop were inadmissible after retraction and lacked contemporaneity with imports; local resale invoices could not be disregarded without testing their probative value; re-determination of transaction value requires particulars, notice and consideration of commercial factors (quantity, model/grade, contractual terms, discounts, relationship); absent identification of identical goods or adequate particulars, valuation adjustments, differential duty, confiscation and penalties were unsustainable.
Customs valuation challenges the use of an English-recorded statement as voluntary where the deponent did not understand the language, rendering that statement unreliable; electronic invoices recovered from the proprietor's laptop were inadmissible after retraction and lacked contemporaneity with imports; local resale invoices could not be disregarded without testing their probative value; re-determination of transaction value requires particulars, notice and consideration of commercial factors (quantity, model/grade, contractual terms, discounts, relationship); absent identification of identical goods or adequate particulars, valuation adjustments, differential duty, confiscation and penalties were unsustainable.
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