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...
Dishonor of Cheque - section 138 of NI Act - forgery for the purpose of cheating - Since the document itself is forged, therefore, under no stretch of imagination, it can be held that the petitioner has been looking after day-to-day affairs of the company and is responsible for the offence under section 138 of the NI Act
Dishonor of Cheque - section 138 of NI Act - forgery for the purpose of cheating - Since the document itself is forged, therefore, under no stretch of imagination, it can be held that the petitioner has been looking after day-to-day affairs of the company and is responsible for the offence under section 138 of the NI Act
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