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 expeditiously addressed a criminal complaint under Section 138 of the Negotiable Instruments Act, finding exceptional circumstances warranting immediate resolution. The court directed the trial court to conclude proceedings within one month, prohibiting further adjournments for the respondent. The trial court must decide pending applications on the same day and proceed with final arguments, effectively preventing deliberate procedural delays. The application was disposed of with specific directives to ensure swift disposal of the criminal complaint.
HC expeditiously addressed a criminal complaint under Section 138 of the Negotiable Instruments Act, finding exceptional circumstances warranting immediate resolution. The court directed the trial court to conclude proceedings within one month, prohibiting further adjournments for the respondent. The trial court must decide pending applications on the same day and proceed with final arguments, effectively preventing deliberate procedural delays. The application was disposed of with specific directives to ensure swift disposal of the criminal complaint.
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