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...
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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