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...
Dishonor of cheque - No doubt, the Court can draw presumption, but in order to draw presumption, the complainant has to discharge his burden to prove the transaction between himself and the accused. When such being the case and when specific contention was taken by the accused that the cheque was taken as a security and the same has been misused, the complainant ought to have explained the same and the same has not been done
Dishonor of cheque - No doubt, the Court can draw presumption, but in order to draw presumption, the complainant has to discharge his burden to prove the transaction between himself and the accused. When such being the case and when specific contention was taken by the accused that the cheque was taken as a security and the same has been misused, the complainant ought to have explained the same and the same has not been done
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