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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
High court power / jurisdiction to condone the delay - delay in filing an application seeking special leave to appeal against an acquittal. - After thorough consideration, the High court concluded that there is indeed power to condone the delay in such cases. - The court emphasized the precedential authority of a Supreme Court judgment, stating that it is binding on all courts unless distinguished, overruled, or set aside. The argument that the Supreme Court decision was inadequately considered was rejected. - The court analyzed the provisions of the Criminal Procedure Code and the Limitation Act, particularly regarding their applicability in appeals against acquittal. It concluded that Section 5 of the Limitation Act can be availed in such appeals.
High court power / jurisdiction to condone the delay - delay in filing an application seeking special leave to appeal against an acquittal. - After thorough consideration, the High court concluded that there is indeed power to condone the delay in such cases. - The court emphasized the precedential authority of a Supreme Court judgment, stating that it is binding on all courts unless distinguished, overruled, or set aside. The argument that the Supreme Court decision was inadequately considered was rejected. - The court analyzed the provisions of the Criminal Procedure Code and the Limitation Act, particularly regarding their applicability in appeals against acquittal. It concluded that Section 5 of the Limitation Act can be availed in such appeals.
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