Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
Acquittal of the accused in a cheque dishonor case. The court observed that once the accused raises a probable defense by leading evidence to show no debt/liability existed, the presumptions u/ss 118 and 139 of the Negotiable Instruments Act disappear. The burden then shifts to the complainant to prove the existence of debt as a matter of fact. In this case, the accused denied issuing the cheque and his signatures. Expert opinion was obtained, and the trial court found the complainant failed to prove the debt/liability's existence, mode of loan advancement, or documentary evidence. The high court found no perversity in the acquittal order, dismissing the petition challenging the acquittal.
Acquittal of the accused in a cheque dishonor case. The court observed that once the accused raises a probable defense by leading evidence to show no debt/liability existed, the presumptions u/ss 118 and 139 of the Negotiable Instruments Act disappear. The burden then shifts to the complainant to prove the existence of debt as a matter of fact. In this case, the accused denied issuing the cheque and his signatures. Expert opinion was obtained, and the trial court found the complainant failed to prove the debt/liability's existence, mode of loan advancement, or documentary evidence. The high court found no perversity in the acquittal order, dismissing the petition challenging the acquittal.
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