Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Allegations of custodial assault during summons proceedings and coerced confession were not substantiated where no independent contemporaneous material linked the claimed injuries to the relevant date. The respondents denied the incident and relied on CCTV footage, contemporaneous records and an incident report, while the absence of any complaint during the proceedings, any request for medical aid at the premises, or any immediate police complaint weighed against the claim. On that record, writ relief was declined and the petition dismissed.
Allegations of custodial assault during summons proceedings and coerced confession were not substantiated where no independent contemporaneous material linked the claimed injuries to the relevant date. The respondents denied the incident and relied on CCTV footage, contemporaneous records and an incident report, while the absence of any complaint during the proceedings, any request for medical aid at the premises, or any immediate police complaint weighed against the claim. On that record, writ relief was declined and the petition dismissed.
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