Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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The alleged joint business arrangement, supply transactions and supporting documents were not proved, so the civil money claim failed and the recovery suit was dismissed. The agreement and related documents were found unreliable because the date was inconsistent with the stamp paper purchase, delivery of materials was not established through supporting witnesses, and several connecting documents were treated as fabricated. Testimony already examined and cross-examined could not be wholly eschewed merely because later cross-examination did not occur, and its probative value had to be assessed. In the cheque dishonour matter, the accused failed to rebut the statutory presumption of a legally enforceable debt, so the acquittal was set aside and the conviction and sentence restored.
The alleged joint business arrangement, supply transactions and supporting documents were not proved, so the civil money claim failed and the recovery suit was dismissed. The agreement and related documents were found unreliable because the date was inconsistent with the stamp paper purchase, delivery of materials was not established through supporting witnesses, and several connecting documents were treated as fabricated. Testimony already examined and cross-examined could not be wholly eschewed merely because later cross-examination did not occur, and its probative value had to be assessed. In the cheque dishonour matter, the accused failed to rebut the statutory presumption of a legally enforceable debt, so the acquittal was set aside and the conviction and sentence restored.
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