Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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The HC dismissed the revision petition challenging conviction under Section 138 of the Negotiable Instruments Act. The accused admitted signing the dishonoured cheque but failed to rebut the statutory presumption under Sections 118(a) and 139 that it was issued to discharge legal liability. The court held that even security cheques attract criminal liability when dishonoured. The accused's defence lacked credible evidence, and proper notice was served as evidenced by acknowledgment bearing his signatures. The trial court's compensation award of Rs. 3,44,000 (double the cheque amount) was upheld, considering eight-year litigation delay, interest loss, and legal expenses. The HC affirmed that revisional jurisdiction cannot reappreciate evidence absent patent illegality or perversity, upholding concurrent findings below.
The HC dismissed the revision petition challenging conviction under Section 138 of the Negotiable Instruments Act. The accused admitted signing the dishonoured cheque but failed to rebut the statutory presumption under Sections 118(a) and 139 that it was issued to discharge legal liability. The court held that even security cheques attract criminal liability when dishonoured. The accused's defence lacked credible evidence, and proper notice was served as evidenced by acknowledgment bearing his signatures. The trial court's compensation award of Rs. 3,44,000 (double the cheque amount) was upheld, considering eight-year litigation delay, interest loss, and legal expenses. The HC affirmed that revisional jurisdiction cannot reappreciate evidence absent patent illegality or perversity, upholding concurrent findings below.
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