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 - It is true that the burden of proof on the accused to rebut the presumption is only of preponderance of probabilities and not proof beyond reasonable doubt - But even then the accused has failed to probabalise his defence and therefore, the complainant is successful in proving the guilt of the accused beyond reasonable doubt. - HC
Dishonor of Cheque - insufficiency of funds - It is true that the burden of proof on the accused to rebut the presumption is only of preponderance of probabilities and not proof beyond reasonable doubt - But even then the accused has failed to probabalise his defence and therefore, the complainant is successful in proving the guilt of the accused beyond reasonable doubt. - HC
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