Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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Statutory demand notice sent by registered post to the drawer's correct address is deemed served under a rebuttable presumption, even if received by the drawer's mother; giving notice does not require the drawer's personal receipt. The drawer must rebut service by proving an incorrect address, non-delivery at that address, or lack of knowledge. Where the address was undisputed and used for summons and proceedings, the presumption remained unrebutted, the notice requirement was met, and the conviction was restored. A coordinate-Bench ruling treating receipt by a spouse as invalid service was per incuriam for disregarding binding larger-Bench authority and lacked binding force under Article 141.
Statutory demand notice sent by registered post to the drawer's correct address is deemed served under a rebuttable presumption, even if received by the drawer's mother; giving notice does not require the drawer's personal receipt. The drawer must rebut service by proving an incorrect address, non-delivery at that address, or lack of knowledge. Where the address was undisputed and used for summons and proceedings, the presumption remained unrebutted, the notice requirement was met, and the conviction was restored. A coordinate-Bench ruling treating receipt by a spouse as invalid service was per incuriam for disregarding binding larger-Bench authority and lacked binding force under Article 141.
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