Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Dishonor of Cheque - case of petitioner is that the petitioner being a non-executive Director was never in-charge of the business of the accused company or responsible to the company for the conduct of its business - vicariously liability u/s 138 - the petition is not only highly belated, but also filed only with a view to delay the trial - Dismissed with cost of ₹ 25,000/- to be paid to “PM Cares” Relief Fund
Dishonor of Cheque - case of petitioner is that the petitioner being a non-executive Director was never in-charge of the business of the accused company or responsible to the company for the conduct of its business - vicariously liability u/s 138 - the petition is not only highly belated, but also filed only with a view to delay the trial - Dismissed with cost of ₹ 25,000/- to be paid to “PM Cares” Relief Fund
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