Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
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In section 9 insolvency proceedings, the Appellate Tribunal held that the Adjudicating Authority may examine pleadings, agreements, audit material, acknowledgements and communications to determine debt and default, and that such scrutiny does not trespass into civil court jurisdiction. It rejected the argument that the summary nature of section 9 bars a detailed review of the record. On the facts, the agreements and email records contained clear admissions of liability, while the alleged dispute over damaged returned stock was treated as belated and unsupported by any independent suit, arbitration or other adjudicatory proceeding. The appeal was dismissed and admission of the application was upheld.
In section 9 insolvency proceedings, the Appellate Tribunal held that the Adjudicating Authority may examine pleadings, agreements, audit material, acknowledgements and communications to determine debt and default, and that such scrutiny does not trespass into civil court jurisdiction. It rejected the argument that the summary nature of section 9 bars a detailed review of the record. On the facts, the agreements and email records contained clear admissions of liability, while the alleged dispute over damaged returned stock was treated as belated and unsupported by any independent suit, arbitration or other adjudicatory proceeding. The appeal was dismissed and admission of the application was upheld.
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