Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Dishonour of cheque - vicarious liability in criminal law - The SC interpreted Section 7 of the NI Act to identify the "drawer" as the individual issuing the cheque, establishing the drawer's primary obligation u/s 138 to maintain sufficient funds. The argument that directors or authorized signatories should be liable u/s 143A misinterprets statutory language and intent. The general rule against vicarious criminal liability underscores that individuals are not typically liable for others' acts unless specific provisions extend such liability. Section 141 extends liability to company officers for cheque dishonour, but liability arises from individual conduct, not merely position. The SC upheld the strict interpretation of "drawer" as the cheque issuer, excluding authorized signatories, aligning with legislative intent, precedents, and interpretation principles. The primary liability lies with the company, while management is vicariously liable u/s 141's conditions.
Dishonour of cheque - vicarious liability in criminal law - The SC interpreted Section 7 of the NI Act to identify the "drawer" as the individual issuing the cheque, establishing the drawer's primary obligation u/s 138 to maintain sufficient funds. The argument that directors or authorized signatories should be liable u/s 143A misinterprets statutory language and intent. The general rule against vicarious criminal liability underscores that individuals are not typically liable for others' acts unless specific provisions extend such liability. Section 141 extends liability to company officers for cheque dishonour, but liability arises from individual conduct, not merely position. The SC upheld the strict interpretation of "drawer" as the cheque issuer, excluding authorized signatories, aligning with legislative intent, precedents, and interpretation principles. The primary liability lies with the company, while management is vicariously liable u/s 141's conditions.
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