Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Cognizance of a time-barred complaint under s.138 NI Act was held impermissible unless the court first records satisfaction of "sufficient cause" and condones the delay, as the proviso makes condonation a condition precedent and limitation-linked proceedings do not validly enter the court's file without such condonation. The view that condonation and cognizance are interchangeable was rejected as contrary to the statutory mandate, particularly where the complainant wrongly asserted timely filing. The magistrate's cognizance taken before condoning a two-day delay was set aside and the refusal to quash was reversed; appeal allowed. - SC
Cognizance of a time-barred complaint under s.138 NI Act was held impermissible unless the court first records satisfaction of "sufficient cause" and condones the delay, as the proviso makes condonation a condition precedent and limitation-linked proceedings do not validly enter the court's file without such condonation. The view that condonation and cognizance are interchangeable was rejected as contrary to the statutory mandate, particularly where the complainant wrongly asserted timely filing. The magistrate's cognizance taken before condoning a two-day delay was set aside and the refusal to quash was reversed; appeal allowed. - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
