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 - he trial court is empowered to direct payment of compensation, double that amount. Rs. 7,02,500/- is the fine imposed in the case on hand and the trial court is justified in doing so. The appellate court has modified the sum to Rs. 5,00,000/-, but, without stating any reasons for doing so. - The modification made by the appellate court in the fine amount is set aside. - HC
Dishonor of Cheque - he trial court is empowered to direct payment of compensation, double that amount. Rs. 7,02,500/- is the fine imposed in the case on hand and the trial court is justified in doing so. The appellate court has modified the sum to Rs. 5,00,000/-, but, without stating any reasons for doing so. - The modification made by the appellate court in the fine amount is set aside. - HC
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