Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Primary issue: whether the presumption under Sections 118 and 139 of the Negotiable Instruments Act was rebutted. Court found the accused successfully rebutted the statutory presumption by the evidence (including admissions by the complainant), shifting the evidential burden to the complainant to prove the cheque was issued for a legally enforceable debt; the complainant produced no such proof. Consequence: the acquittal founded on lack of proved liability is upheld and the appeal is dismissed. - HC
Primary issue: whether the presumption under Sections 118 and 139 of the Negotiable Instruments Act was rebutted. Court found the accused successfully rebutted the statutory presumption by the evidence (including admissions by the complainant), shifting the evidential burden to the complainant to prove the cheque was issued for a legally enforceable debt; the complainant produced no such proof. Consequence: the acquittal founded on lack of proved liability is upheld and the appeal is dismissed. - HC
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