Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Dishonour of cheque - insufficient funds - presumption - standard of preponderance of probabilities - reasons to believe. Earlier, dishonour of cheque was dealt through IPC provisions. Amendment to NI Act introduced Chapter VIII to enhance acceptability of cheques and prevent harassment. Proceedings u/s 138 can be initiated even if cheque issued as security and subsequently dishonoured. Three conditions: cheque presented within validity, demand made, drawer failed to pay within 15 days. Limitation of 30 days to initiate proceedings. Presumption survives subject to contrary not proved regarding consideration or discharge of debt. Signature on blank cheque sufficient to trigger presumption u/s 139. Appellant established respondent's signature, presumption to arise. Respondent shifted weight through preponderance of probabilities. No perversity or lack of evidence against respondent. Concurrent findings backed by evidence appraisal. Appeal dismissed.
Dishonour of cheque - insufficient funds - presumption - standard of preponderance of probabilities - reasons to believe. Earlier, dishonour of cheque was dealt through IPC provisions. Amendment to NI Act introduced Chapter VIII to enhance acceptability of cheques and prevent harassment. Proceedings u/s 138 can be initiated even if cheque issued as security and subsequently dishonoured. Three conditions: cheque presented within validity, demand made, drawer failed to pay within 15 days. Limitation of 30 days to initiate proceedings. Presumption survives subject to contrary not proved regarding consideration or discharge of debt. Signature on blank cheque sufficient to trigger presumption u/s 139. Appellant established respondent's signature, presumption to arise. Respondent shifted weight through preponderance of probabilities. No perversity or lack of evidence against respondent. Concurrent findings backed by evidence appraisal. Appeal dismissed.
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