Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
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...
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Complaint under the Negotiable Instruments Act failed to establish a legally enforceable debt because mandatory corporate records, a board resolution, contemporaneous calculations or audited entries proving the claimed brokerage were absent; unsigned and belated letters bore indicia of fabrication and thus the pleaded material did not identify how any amount became payable, rendering the proceeding an abuse of process. Consequently the statutory presumption envisaged for negotiable instruments did not arise where the primary onus to set out particulars was not discharged, and no evidence converted company liabilities into the director's personal liability; the complaint was quashed.
Complaint under the Negotiable Instruments Act failed to establish a legally enforceable debt because mandatory corporate records, a board resolution, contemporaneous calculations or audited entries proving the claimed brokerage were absent; unsigned and belated letters bore indicia of fabrication and thus the pleaded material did not identify how any amount became payable, rendering the proceeding an abuse of process. Consequently the statutory presumption envisaged for negotiable instruments did not arise where the primary onus to set out particulars was not discharged, and no evidence converted company liabilities into the director's personal liability; the complaint was quashed.
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