Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
A joint complaint under s.138 NI Act covering dishonour of two cheques issued in favour of two different payees was held not maintainable to the extent it clubbed distinct offences and complainants, as neither the NI Act nor CrPC permits joinder of separate s.138 causes by multiple payees in one complaint; proceedings relating to the cheque issued to the second payee were quashed with liberty to file a separate complaint. Invocation of an arbitration clause was held not to bar prosecution since civil/arbitral and criminal remedies can proceed simultaneously, hence quashing was refused on that ground. The plea of premature filing was rejected because the complaint was filed beyond 15 days from first receipt of demand notice, so proceedings for the cheque issued to the first payee were allowed to continue - HC
A joint complaint under s.138 NI Act covering dishonour of two cheques issued in favour of two different payees was held not maintainable to the extent it clubbed distinct offences and complainants, as neither the NI Act nor CrPC permits joinder of separate s.138 causes by multiple payees in one complaint; proceedings relating to the cheque issued to the second payee were quashed with liberty to file a separate complaint. Invocation of an arbitration clause was held not to bar prosecution since civil/arbitral and criminal remedies can proceed simultaneously, hence quashing was refused on that ground. The plea of premature filing was rejected because the complaint was filed beyond 15 days from first receipt of demand notice, so proceedings for the cheque issued to the first payee were allowed to continue - HC
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