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...
Dishonour of Cheque - punishment - The trial Court has sentenced the accused to undergo rigorous imprisonment for six months and to pay fine of Rs.5,000/- - Section 138 of NI Act gives various options, either there may be imprisonment or there may be fine being twice the amount of cheque or both. In this case, the accused can be sentenced to fine of double the amount of cheque, out of that compensation can be paid to the Appellant. - HC
Dishonour of Cheque - punishment - The trial Court has sentenced the accused to undergo rigorous imprisonment for six months and to pay fine of Rs.5,000/- - Section 138 of NI Act gives various options, either there may be imprisonment or there may be fine being twice the amount of cheque or both. In this case, the accused can be sentenced to fine of double the amount of cheque, out of that compensation can be paid to the Appellant. - HC
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