Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
A pending appeal abated because the appellant company had been ordered into liquidation and no application for continuance was filed by the official liquidator under Rule 22 of the CESTAT Procedure Rules. The Tribunal applied Rule 22, which bars continuation of an appeal by a wound-up company unless the liquidator seeks to carry it on, and relied on Ghanshyam Mishra to confirm that the proceedings did not survive. The miscellaneous application was disposed of, and the delay in filing it was condoned.
A pending appeal abated because the appellant company had been ordered into liquidation and no application for continuance was filed by the official liquidator under Rule 22 of the CESTAT Procedure Rules. The Tribunal applied Rule 22, which bars continuation of an appeal by a wound-up company unless the liquidator seeks to carry it on, and relied on Ghanshyam Mishra to confirm that the proceedings did not survive. The miscellaneous application was disposed of, and the delay in filing it was condoned.
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