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...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Dishonour of cheque cases can be quashed by High Courts u/s 482 CrPC if unimpeachable material shows no offence. Supreme Court held proceedings shouldn't be scuttled at nascent stage based on prima facie impression. In a case where cheques were security deposit, Supreme Court ruled Section 138 covers cheques for "other liability" besides debt. Legal presumption and contested facts shouldn't be separated under inherent powers. Power to quash should be exercised sparingly. Petitioner raised mixed questions of fact and law, not examinable u/s 482 CrPC, desirable to leave for trial court adjudication based on evidence. Petition dismissed.
Dishonour of cheque cases can be quashed by High Courts u/s 482 CrPC if unimpeachable material shows no offence. Supreme Court held proceedings shouldn't be scuttled at nascent stage based on prima facie impression. In a case where cheques were security deposit, Supreme Court ruled Section 138 covers cheques for "other liability" besides debt. Legal presumption and contested facts shouldn't be separated under inherent powers. Power to quash should be exercised sparingly. Petitioner raised mixed questions of fact and law, not examinable u/s 482 CrPC, desirable to leave for trial court adjudication based on evidence. Petition dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
