Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Limitation and jurisdiction objections to rejection of the plaint failed because the plaint, read as a whole, disputed any binding family settlement, pleaded later denial of the plaintiff's asserted share after the mother's death, and therefore raised facts requiring trial rather than an ex facie bar. The civil court's jurisdiction was also not ousted, as the suit was fundamentally an inheritance and partition dispute over company-linked assets, not merely oppression or mismanagement, and partial rejection of the plaint was impermissible. On a meaningful reading, the plaint disclosed a real cause of action.
Limitation and jurisdiction objections to rejection of the plaint failed because the plaint, read as a whole, disputed any binding family settlement, pleaded later denial of the plaintiff's asserted share after the mother's death, and therefore raised facts requiring trial rather than an ex facie bar. The civil court's jurisdiction was also not ousted, as the suit was fundamentally an inheritance and partition dispute over company-linked assets, not merely oppression or mismanagement, and partial rejection of the plaint was impermissible. On a meaningful reading, the plaint disclosed a real cause of action.
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