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...
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Dishonor of Cheque - offence u/s 138 of NI Act - In view of the Section 27 of the General Clauses Act it is not necessary to mention in the complaint that service of notice was evaded by the accused or that the accused has stated about the notice to be un-served when the notice was sent by registered post at the address of the applicant, the mandatory requirement of issue of notice under Clause (b) of proviso to Section 138 of the Act stands complied with
Dishonor of Cheque - offence u/s 138 of NI Act - In view of the Section 27 of the General Clauses Act it is not necessary to mention in the complaint that service of notice was evaded by the accused or that the accused has stated about the notice to be un-served when the notice was sent by registered post at the address of the applicant, the mandatory requirement of issue of notice under Clause (b) of proviso to Section 138 of the Act stands complied with
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