Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Dishonor of Cheque - acquittal of accused - prepoderance of probablities - cheque in question is dated 20.04.1999, whereas, the letter asking to repay the amount is of 14.04.1999 i.e. prior to issuance of cheque - In the instant case, considering the evidence on record, it is observed by the learned trial Judge that the cheque in question appears to have been with the complainant prior to 14.04.1999 i.e. the date of post-card/letter written by the complainant to the respondent-accused - when the respondent-accused has succeeded in rebutting the presumption, the learned trial Judge has rightly come to the conclusion that the said provision would be of no help to the complainant. - HC
Dishonor of Cheque - acquittal of accused - prepoderance of probablities - cheque in question is dated 20.04.1999, whereas, the letter asking to repay the amount is of 14.04.1999 i.e. prior to issuance of cheque - In the instant case, considering the evidence on record, it is observed by the learned trial Judge that the cheque in question appears to have been with the complainant prior to 14.04.1999 i.e. the date of post-card/letter written by the complainant to the respondent-accused - when the respondent-accused has succeeded in rebutting the presumption, the learned trial Judge has rightly come to the conclusion that the said provision would be of no help to the complainant. - HC
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