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...
Offence u/ss 420/406/506/120B of the Indian Penal Code, 1860. Complainant/Respondent No. 2 induced by accused to part with money on false pretext of return and repayment assurance. FIR registration mandatory u/s 154 Cr.P.C. if information discloses cognizable offence. No bar under Cr.P.C. for FIR registration while complaint pending before Magistrate. Petitioner No. 2's claim of signing blank documents untenable as educated businessman. Facts warrant no quashing of FIR against Petitioner No. 2 u/ss 420/406/506/120B IPC. Petition dismissed.
Offence u/ss 420/406/506/120B of the Indian Penal Code, 1860. Complainant/Respondent No. 2 induced by accused to part with money on false pretext of return and repayment assurance. FIR registration mandatory u/s 154 Cr.P.C. if information discloses cognizable offence. No bar under Cr.P.C. for FIR registration while complaint pending before Magistrate. Petitioner No. 2's claim of signing blank documents untenable as educated businessman. Facts warrant no quashing of FIR against Petitioner No. 2 u/ss 420/406/506/120B IPC. Petition dismissed.
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