https://www.taxtmi.com/caselaws?id=348814 The court set aside the Official Liquidator's rejection of the Customs authorities' claim against the respondent company in liquidation, amounting to Rs. 1,46,06,654. The court emphasized that the claim should have been considered based on legal provisions and precedents, directing a proper examination of the claim in accordance with the law under Section 117 of the Customs Act, 1962. The appeal was disposed of with instructions to reassess the claim lawfully, highlighting the Official Liquidator's unjustified rejection of the Customs authorities' claim. en-us Wed, 27 Sep 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348814 The court set aside the Official Liquidator's rejection of the Customs authorities' claim against the respondent company in liquidation, amounting to Rs. 1,46,06,654. The court emphasized that the claim should have been considered based on legal provisions and precedents, directing a proper examination of the claim in accordance with the law under Section 117 of the Customs Act, 1962. The appeal was disposed of with instructions to reassess the claim lawfully, highlighting the Official Liquidator's unjustified rejection of the Customs authorities' claim. Case-Laws Customs Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348814