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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Dishonour of Cheque - issuance of statutory notice to proper person or not - acquittal of accused - The High Court noted a misunderstanding by the trial court regarding the management of the company by its directors and the legal implications thereof. The statutory notice was not properly issued to the company along with its director, leading to procedural discrepancies. Despite acknowledging errors in the trial court's judgment, the High Court upheld the acquittal based on procedural faults in issuing the statutory notice.
Dishonour of Cheque - issuance of statutory notice to proper person or not - acquittal of accused - The High Court noted a misunderstanding by the trial court regarding the management of the company by its directors and the legal implications thereof. The statutory notice was not properly issued to the company along with its director, leading to procedural discrepancies. Despite acknowledging errors in the trial court's judgment, the High Court upheld the acquittal based on procedural faults in issuing the statutory notice.
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