Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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In a revision against conviction under s.138 NI Act, the dominant issue was whether the accused rebutted the statutory presumptions under ss.118(a) and 139 after admitting the cheque and signature. Since issuance and signature were not disputed, presumption of legally enforceable debt arose and the accused led no credible rebuttal; the plea of non-receipt of notice failed as no payment was made within 15 days of summons. The revisional court held it could not reappreciate evidence absent perversity and found no jurisdictional error or patent illegality in the conviction. Compensation equal to the cheque amount was held not excessive. Revision was dismissed - HC
In a revision against conviction under s.138 NI Act, the dominant issue was whether the accused rebutted the statutory presumptions under ss.118(a) and 139 after admitting the cheque and signature. Since issuance and signature were not disputed, presumption of legally enforceable debt arose and the accused led no credible rebuttal; the plea of non-receipt of notice failed as no payment was made within 15 days of summons. The revisional court held it could not reappreciate evidence absent perversity and found no jurisdictional error or patent illegality in the conviction. Compensation equal to the cheque amount was held not excessive. Revision was dismissed - HC
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