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...
The Andhra Pradesh High Court allowed the application for compromise in a dishonour of cheque case. The terms of the compromise were read and admitted by the parties. Referring to a Supreme Court decision, it was noted that costs for compounding during proceedings should be deposited with the District Legal Services Authority. The court, satisfied with the compromise and settlement, set aside the judgment, acquitted the accused u/s 138 of N.I. Act, and disposed of the application.
The Andhra Pradesh High Court allowed the application for compromise in a dishonour of cheque case. The terms of the compromise were read and admitted by the parties. Referring to a Supreme Court decision, it was noted that costs for compounding during proceedings should be deposited with the District Legal Services Authority. The court, satisfied with the compromise and settlement, set aside the judgment, acquitted the accused u/s 138 of N.I. Act, and disposed of the application.
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