Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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HC upheld conviction for dishonour of security cheques under Section 138 of NI Act. The accused issued cheques to repay a loan, which were dishonoured with "insufficient funds" endorsement. The court confirmed that security cheques attract liability for offence. Complainant proved service of legal notice, and accused failed to rebut presumptions under Sections 118(a), 139, and 146 of NI Act. All statutory ingredients were satisfied, warranting six-month imprisonment and compensation of Rs. 15,60,000. The appellate court's decision was deemed appropriate, with no excessive sentencing. Petition dismissed.
HC upheld conviction for dishonour of security cheques under Section 138 of NI Act. The accused issued cheques to repay a loan, which were dishonoured with "insufficient funds" endorsement. The court confirmed that security cheques attract liability for offence. Complainant proved service of legal notice, and accused failed to rebut presumptions under Sections 118(a), 139, and 146 of NI Act. All statutory ingredients were satisfied, warranting six-month imprisonment and compensation of Rs. 15,60,000. The appellate court's decision was deemed appropriate, with no excessive sentencing. Petition dismissed.
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