Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Directors cannot singly obtain quashment of criminal proceedings originating from the company for offences under the Negotiable Instruments Act where the company is the primary offender; vicarious liability attaches to persons who at the time of the offence were in charge of and responsible for the conduct of the company's business, and absence of company impleadment renders director-only petitions for quashment not maintainable. The legal effect is that challenges to issuance of process in company-originated cheque dishonour complaints cannot be sustained solely by directors without the company, and trial proceedings should proceed expeditiously.
Directors cannot singly obtain quashment of criminal proceedings originating from the company for offences under the Negotiable Instruments Act where the company is the primary offender; vicarious liability attaches to persons who at the time of the offence were in charge of and responsible for the conduct of the company's business, and absence of company impleadment renders director-only petitions for quashment not maintainable. The legal effect is that challenges to issuance of process in company-originated cheque dishonour complaints cannot be sustained solely by directors without the company, and trial proceedings should proceed expeditiously.
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