Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
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...
Resolution professional is entitled to fees and actual expenses incurred until approval of the withdrawal application and handover; Regulation requiring deposit of expenses until approval includes the professional's fee, so payment cannot be limited to the filing date of the withdrawal. The Committee of Creditors exclusively fixes the resolution professional's fees as a commercial decision, and the Adjudicating Authority's jurisdiction to fix fees is limited to cases where the applicant failed to propose fees at CIRP initiation; it cannot generally alter CoC fixation. An order reducing fees without CoC recommendation and without applying the expenses-deposit rule was set aside and remanded for fresh decision in accordance with the Code and regulations.
Resolution professional is entitled to fees and actual expenses incurred until approval of the withdrawal application and handover; Regulation requiring deposit of expenses until approval includes the professional's fee, so payment cannot be limited to the filing date of the withdrawal. The Committee of Creditors exclusively fixes the resolution professional's fees as a commercial decision, and the Adjudicating Authority's jurisdiction to fix fees is limited to cases where the applicant failed to propose fees at CIRP initiation; it cannot generally alter CoC fixation. An order reducing fees without CoC recommendation and without applying the expenses-deposit rule was set aside and remanded for fresh decision in accordance with the Code and regulations.
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