Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
Personal liability for cheque dishonour under the Negotiable Instruments Act requires proof of a legally enforceable debt owed by the drawer. Documentary material transferring trust management and liabilities to newly inducted trustees, together with rent receipts recognising payments by the trust's management, supported the position that the alleged dues belonged to the trust rather than the former trustee personally. Uncorroborated allegations of advances did not establish personal liability and could rebut statutory presumptions. An acquittal may be disturbed on appeal only where it is perverse, manifestly illegal, or unsupported by evidence; where two reasonable views are possible, the reinforced presumption of innocence precludes interference.
Personal liability for cheque dishonour under the Negotiable Instruments Act requires proof of a legally enforceable debt owed by the drawer. Documentary material transferring trust management and liabilities to newly inducted trustees, together with rent receipts recognising payments by the trust's management, supported the position that the alleged dues belonged to the trust rather than the former trustee personally. Uncorroborated allegations of advances did not establish personal liability and could rebut statutory presumptions. An acquittal may be disturbed on appeal only where it is perverse, manifestly illegal, or unsupported by evidence; where two reasonable views are possible, the reinforced presumption of innocence precludes interference.
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