Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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A CoC-approved resolution plan remains binding inter se the CoC and the successful resolution applicant even before approval by the adjudicating authority, and cannot be withdrawn or modified after submission for approval. The Tribunal applied Ebix Singapore and State Bank of India v. Consortium of Murarilal Jalan to hold that the CoC had no jurisdiction to authorise the Resolution Professional to seek withdrawal of the pending plan approval application. It further held that post-submission CoC meetings under Regulation 18(2) may deal only with matters not affecting the resolution plan. The order allowing withdrawal on the RP's oral request was set aside, the approval application was revived, and the separate promoter-related application was left open.
A CoC-approved resolution plan remains binding inter se the CoC and the successful resolution applicant even before approval by the adjudicating authority, and cannot be withdrawn or modified after submission for approval. The Tribunal applied Ebix Singapore and State Bank of India v. Consortium of Murarilal Jalan to hold that the CoC had no jurisdiction to authorise the Resolution Professional to seek withdrawal of the pending plan approval application. It further held that post-submission CoC meetings under Regulation 18(2) may deal only with matters not affecting the resolution plan. The order allowing withdrawal on the RP's oral request was set aside, the approval application was revived, and the separate promoter-related application was left open.
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