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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Dishonor of Cheque - possibility of amicable settlement - Lok Adalat - A compromise or settlement cannot be forced upon the parties. In other words, in case one of the parties does not appears before the Lok Adalat where their case stands referred for compromise or settlement, the only inference which can be prudently drawn is that the party is not interested in having the matter compromised. That being the situation, the Lok Adalat has to thereafter proceed by ordering that as the matter could not be settled between the parties, the same is referred back to the court from which it was sent for the purpose of compromise or settlement. - HC
Dishonor of Cheque - possibility of amicable settlement - Lok Adalat - A compromise or settlement cannot be forced upon the parties. In other words, in case one of the parties does not appears before the Lok Adalat where their case stands referred for compromise or settlement, the only inference which can be prudently drawn is that the party is not interested in having the matter compromised. That being the situation, the Lok Adalat has to thereafter proceed by ordering that as the matter could not be settled between the parties, the same is referred back to the court from which it was sent for the purpose of compromise or settlement. - HC
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