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...
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Dishonor of Cheque - suit barred by limitation or not - According to Section 19 of the Indian Limitation Act, when the defendant made payment on account of the cheque before the expiration of prescribed period, a fresh period of limitation shall be computed from the time when the payment was made. Therefore, it is clear that when the defendant issued four post dated cheques and thereby acknowledged the amount due to the plaintiff. The Limitation starts from the date of instrument irrespective of the fact that the defendant issued four post dated cheques. - HC
Dishonor of Cheque - suit barred by limitation or not - According to Section 19 of the Indian Limitation Act, when the defendant made payment on account of the cheque before the expiration of prescribed period, a fresh period of limitation shall be computed from the time when the payment was made. Therefore, it is clear that when the defendant issued four post dated cheques and thereby acknowledged the amount due to the plaintiff. The Limitation starts from the date of instrument irrespective of the fact that the defendant issued four post dated cheques. - HC
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