Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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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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