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...
Suit for declaration of title over property and recovery of possession. Registered gift deed dated 05.03.1983 was duly executed, transferring absolute title to plaintiff, despite revocation on 17.08.1987 as donor had not reserved revocation right. Suit filed on 25.09.1991, not barred by limitation. For declaration of title, limitation is 3 years under Article 58. However, for recovery of possession based on title, limitation is 12 years from date of defendant's adverse possession under Article 65. Suit sought both reliefs, so 12-year limitation applied. No error by lower courts in decreeing suit. SC dismissed appeal.
Suit for declaration of title over property and recovery of possession. Registered gift deed dated 05.03.1983 was duly executed, transferring absolute title to plaintiff, despite revocation on 17.08.1987 as donor had not reserved revocation right. Suit filed on 25.09.1991, not barred by limitation. For declaration of title, limitation is 3 years under Article 58. However, for recovery of possession based on title, limitation is 12 years from date of defendant's adverse possession under Article 65. Suit sought both reliefs, so 12-year limitation applied. No error by lower courts in decreeing suit. SC dismissed appeal.
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