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 - Compoundable offences - frustration of settlement - Despite the respondent's opposition to compounding the offenses, the court emphasized the importance of compensatory justice in such cases. It acknowledged the appellant's efforts to repay the amount and noted that continuing the criminal proceedings would be unjustified. Therefore, the court quashed all pending criminal proceedings and directed the trial court to hand over the deposited amount to the respondent.
Dishonour of Cheque - Compoundable offences - frustration of settlement - Despite the respondent's opposition to compounding the offenses, the court emphasized the importance of compensatory justice in such cases. It acknowledged the appellant's efforts to repay the amount and noted that continuing the criminal proceedings would be unjustified. Therefore, the court quashed all pending criminal proceedings and directed the trial court to hand over the deposited amount to the respondent.
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