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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 Delhi High Court addressed the consolidation of multiple offences in a complaint u/s 138 of the Negotiable Instruments Act, 1881. It interpreted Section 219 of the CrPC in light of a Supreme Court judgment recommending trials for similar offences within 12 months. The court clarified that sending a single notice of demand for multiple dishonored cheques doesn't affect the consolidation of offences. It emphasized the importance of cause of action in maintaining a complaint u/s 138 of the NI Act. The judgment affirmed that multiple cheques from the same transaction can be tried together u/s 220 of the CrPC. The appeal was dismissed.
The Delhi High Court addressed the consolidation of multiple offences in a complaint u/s 138 of the Negotiable Instruments Act, 1881. It interpreted Section 219 of the CrPC in light of a Supreme Court judgment recommending trials for similar offences within 12 months. The court clarified that sending a single notice of demand for multiple dishonored cheques doesn't affect the consolidation of offences. It emphasized the importance of cause of action in maintaining a complaint u/s 138 of the NI Act. The judgment affirmed that multiple cheques from the same transaction can be tried together u/s 220 of the CrPC. The appeal was dismissed.
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