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...
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HC dismisses criminal complaint challenge under NI Act, holding that: (1) the presumption under Section 139 applies when cheque execution is undisputed; (2) the burden is on the drawer to prove the cheque was not issued for a legally enforceable debt; (3) SARFAESI proceedings do not bar criminal prosecution under Section 138; and (4) the inherent powers under Section 482 CrPC cannot be exercised to quash proceedings at the summoning stage without unimpeachable evidence. The Court found no material to conclusively determine the cheque's purpose and emphasized that disputed factual questions are matters for trial, thus dismissing the petition.
HC dismisses criminal complaint challenge under NI Act, holding that: (1) the presumption under Section 139 applies when cheque execution is undisputed; (2) the burden is on the drawer to prove the cheque was not issued for a legally enforceable debt; (3) SARFAESI proceedings do not bar criminal prosecution under Section 138; and (4) the inherent powers under Section 482 CrPC cannot be exercised to quash proceedings at the summoning stage without unimpeachable evidence. The Court found no material to conclusively determine the cheque's purpose and emphasized that disputed factual questions are matters for trial, thus dismissing the petition.
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