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    <title>2025 (9) TMI 1542 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL PRINCIPAL BENCH, NEW DELHI (LB)</title>
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    <description>NCLAT (PB) held the Adjudicating Authority lacked jurisdiction to determine customs duty liability arising from a slump sale; the appellant was pursuing remedies under the Customs Act and the duty liability remained undetermined. The Tribunal found the Adjudicating Authority should have closed the application once jurisdictional absence was recognized and refrained from delving into merits. Consequently, the appeal was dismissed.</description>
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      <description>NCLAT (PB) held the Adjudicating Authority lacked jurisdiction to determine customs duty liability arising from a slump sale; the appellant was pursuing remedies under the Customs Act and the duty liability remained undetermined. The Tribunal found the Adjudicating Authority should have closed the application once jurisdictional absence was recognized and refrained from delving into merits. Consequently, the appeal was dismissed.</description>
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