Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Recall under Rule 11 of the NCLT Rules was held confined to apparent procedural or similar infirmity in the order itself and could not be used to reopen a merits decision. The Tribunal treated a recall application based on later-discovered documents as a disguised attempt to seek review, which the Code does not permit, and held that subsequent material cannot justify recalling an order passed on merits. It also held that once the original section 9 order had been affirmed in appeal, it could not thereafter be reopened by recall. The appeal was dismissed and rejection of the recall application upheld.
Recall under Rule 11 of the NCLT Rules was held confined to apparent procedural or similar infirmity in the order itself and could not be used to reopen a merits decision. The Tribunal treated a recall application based on later-discovered documents as a disguised attempt to seek review, which the Code does not permit, and held that subsequent material cannot justify recalling an order passed on merits. It also held that once the original section 9 order had been affirmed in appeal, it could not thereafter be reopened by recall. The appeal was dismissed and rejection of the recall application upheld.
Note: It is a system-generated summary and is for quick reference only.