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...
HC dismissed the petition regarding dishonour of cheque, holding that the partner cannot be vicariously liable under Negotiable Instruments Act when the partnership firm was not the primary accused. The complaint was not maintainable as the firm was not made a party, and no specific allegations were established against the partner. The Additional Chief Metropolitan Magistrate's order was upheld, effectively abating the complaint following the death of the original accused partner, with no liability attributed to the remaining partner.
HC dismissed the petition regarding dishonour of cheque, holding that the partner cannot be vicariously liable under Negotiable Instruments Act when the partnership firm was not the primary accused. The complaint was not maintainable as the firm was not made a party, and no specific allegations were established against the partner. The Additional Chief Metropolitan Magistrate's order was upheld, effectively abating the complaint following the death of the original accused partner, with no liability attributed to the remaining partner.
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