Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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The HC affirmed the appellate court's acquittal of the accused in proceedings under s.138 N.I. Act and dismissed the appeal, concluding the offence was not made out because the statutory precondition of effective notice was not satisfied. The court found the complainant failed to prove receipt of the dishonour notice by the drawer; presumptions under s.114 Evidence Act and service by post under s.27 General Clauses Act were inapplicable where delivery to an unidentified girl at the residence was unproved and Order V r.15 CPC's family-member service rule was not attracted. As the 15-day payment contingency post-receipt did not arise, criminal liability under s.138 could not be sustained.
The HC affirmed the appellate court's acquittal of the accused in proceedings under s.138 N.I. Act and dismissed the appeal, concluding the offence was not made out because the statutory precondition of effective notice was not satisfied. The court found the complainant failed to prove receipt of the dishonour notice by the drawer; presumptions under s.114 Evidence Act and service by post under s.27 General Clauses Act were inapplicable where delivery to an unidentified girl at the residence was unproved and Order V r.15 CPC's family-member service rule was not attracted. As the 15-day payment contingency post-receipt did not arise, criminal liability under s.138 could not be sustained.
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