Home Highlights August 2013 Year 2013 This

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1. Winding up of company - Dues not paid - winding up petition is not a legitimate means of seeking to enforce payment of the debt which is bona fide disputed by the company - HC

2. Seeking waiver/refund of charges like container detention charges, demurrage charges, ground rent charges etc - no liability to be fastened on the respondent - HC

3. Seeking release of the consignment - sale of goods after import - seeking cancellation of the previous bill of entry filed with the customs, and permit the Petitioner to...

4. Waiver of demurrage charges - The period during confiscation, charges have been waived, therefore, for the remaining period the petitioner is duty bound to pay the duty...

5. Claim of demurrage charges - As the assessee has taken a business decision the demurrage charges and cancellation charges are allowable as business expenditure - AT

6. Seeking waiver of the demurrage and detention charges - release the consignment - The respondent – Customs Authority has acted fairly by expressing that it is not going...

7. Winding up petition - machinery for winding up will not be allowed to utilize merely as a means for realizing its debts due from a company - HC

8. Winding up petition - the machinery of winding up should not be allowed to be utilised merely as a means of realizing its debts. - HC

9. Winding up petition - petition for re-call of order - admission of the winding up petition, is sought to be reargued or reopened. This is not permissible. - HC

10. Valuation - inclusion of ship demurrage charges - it is settled that the demurrage charges cannot be included in the transaction value of imported goods. - AT

11. Rrelease of consignments - Toor whole - issuance of ‘Detention Certificate’ for waiver of Demurrage and Container Detention Charges in terms of Handling of Cargo in...

12. Winding up petition - Jurisdiction of High Court - This Court possesses the jurisdiction to hear out the winding up petition being CP 1 of 2016 along with all connected...

13. Winding up petition - respondent is unable to pay its debts - The disputed facts and the allegations of fraud, forgery and fabrication cannot be considered in the...

14. Winding up petition - recovery of debt - An effort was made to mislead the Company Judge - The petition for winding up shall stand admitted - HC

15. Winding up petition - whether a secured creditor was within its right to maintain a petition for winding up without giving up its security - Held yes - HC