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 - Acquittal of accused - Offence u/s 138 - Presumption u/s 139 - the complainant himself has categorically stated that the complaint was filed in his personal capacity. As such, without looking into any other aspect, it can be said that the cheque was issued to a firm which has not been made over to or endorsed to anyone including the present complainant and the present complaint is instituted by the complainant in his personal capacity. As such, the very complaint itself is not maintainable. - HC
Dishonor of Cheque - Acquittal of accused - Offence u/s 138 - Presumption u/s 139 - the complainant himself has categorically stated that the complaint was filed in his personal capacity. As such, without looking into any other aspect, it can be said that the cheque was issued to a firm which has not been made over to or endorsed to anyone including the present complainant and the present complaint is instituted by the complainant in his personal capacity. As such, the very complaint itself is not maintainable. - HC
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