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...
Dishonor of Cheque - insufficiency of funds - Section 138 of the NI Act - Considering the fact that the cheque was issued in the year 1999 and having regard to the other facts and circumstances of the case, sentence of imprisonment imposed upon the appellant is set aside - SC
Dishonor of Cheque - insufficiency of funds - Section 138 of the NI Act - Considering the fact that the cheque was issued in the year 1999 and having regard to the other facts and circumstances of the case, sentence of imprisonment imposed upon the appellant is set aside - SC
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