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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Dishonor of Cheque - cheque was returned unpaid - The complaint filed under Section 138 of the Negotiable Instruments Act, 1881 is not maintainable because the complainant /respondent sent a notice to the applicants after passing of the wind up order by this Court meaning thereby on the date of issuance of notice to the applicants the company was in liquidation and cannot be stated to have committed any offence, therefore, summoning order is bad in law
Dishonor of Cheque - cheque was returned unpaid - The complaint filed under Section 138 of the Negotiable Instruments Act, 1881 is not maintainable because the complainant /respondent sent a notice to the applicants after passing of the wind up order by this Court meaning thereby on the date of issuance of notice to the applicants the company was in liquidation and cannot be stated to have committed any offence, therefore, summoning order is bad in law
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