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 - insufficient funds - compounding of offences - Since in the instant case, the petitioner-accused after being convicted under Section 138 of the Act, has compromised the matter with the respondent-complainant vide Compromise Deed - the parties are permitted to get the matter compounded in light of the compromise arrived inter se them. - HC
Dishonor of Cheque - insufficient funds - compounding of offences - Since in the instant case, the petitioner-accused after being convicted under Section 138 of the Act, has compromised the matter with the respondent-complainant vide Compromise Deed - the parties are permitted to get the matter compounded in light of the compromise arrived inter se them. - HC
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