Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Dishonour of Cheque - civil nature dispute - The case revolves around allegations of fraudulent representation in a land transaction. The complainant asserts that the petitioner misrepresented ownership, leading to financial loss. - The High Court held that the scope of a civil proceeding is different from a criminal proceeding and the mere fact that the allegations relate to a commercial transaction or breach of contract for which a civil remedy is available, is not by itself a ground to quash the criminal proceedings. The court rejects jurisdictional challenges and affirms the criminal nature of the transaction. It refuses to quash proceedings, stating that the allegations warrant further investigation.
Dishonour of Cheque - civil nature dispute - The case revolves around allegations of fraudulent representation in a land transaction. The complainant asserts that the petitioner misrepresented ownership, leading to financial loss. - The High Court held that the scope of a civil proceeding is different from a criminal proceeding and the mere fact that the allegations relate to a commercial transaction or breach of contract for which a civil remedy is available, is not by itself a ground to quash the criminal proceedings. The court rejects jurisdictional challenges and affirms the criminal nature of the transaction. It refuses to quash proceedings, stating that the allegations warrant further investigation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
