Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
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The NCLAT held that the insolvency framework empowers a resolution professional to appoint professionals when needed for the CIRP, and no CoC approval is required for appointing a transaction auditor or for filing an avoidance application; those objections were rejected. It also held that preferential transaction proceedings are summary in nature and do not require joinder of transferee entities where the corporate debtor's records suffice; the non-joinder plea therefore failed. On Section 43, the Tribunal found a preferential transfer only where the recipient was a creditor and the payment was within the related-party look-back period without material showing ordinary-course supply. The transfer to K. Sera Sera Digital Cinema Ltd. was upheld as preferential, while the transfer to K. Sera Sera Miniplex Ltd. was set aside.
The NCLAT held that the insolvency framework empowers a resolution professional to appoint professionals when needed for the CIRP, and no CoC approval is required for appointing a transaction auditor or for filing an avoidance application; those objections were rejected. It also held that preferential transaction proceedings are summary in nature and do not require joinder of transferee entities where the corporate debtor's records suffice; the non-joinder plea therefore failed. On Section 43, the Tribunal found a preferential transfer only where the recipient was a creditor and the payment was within the related-party look-back period without material showing ordinary-course supply. The transfer to K. Sera Sera Digital Cinema Ltd. was upheld as preferential, while the transfer to K. Sera Sera Miniplex Ltd. was set aside.
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