Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Complaint under Sections 138 and 141 of the Negotiable Instruments Act was held not maintainable where the cheque was issued on behalf of a company but the company itself was not arrayed as an accused. Applying the principle that vicarious liability of directors or authorised signatories arises only when the principal offender, namely the drawer company, is before the court, the court held that arraignment of the company is a mandatory condition precedent. On that basis, the complaints and summoning orders against the petitioner alone were set aside, with liberty to pursue any remedy available in law.
Complaint under Sections 138 and 141 of the Negotiable Instruments Act was held not maintainable where the cheque was issued on behalf of a company but the company itself was not arrayed as an accused. Applying the principle that vicarious liability of directors or authorised signatories arises only when the principal offender, namely the drawer company, is before the court, the court held that arraignment of the company is a mandatory condition precedent. On that basis, the complaints and summoning orders against the petitioner alone were set aside, with liberty to pursue any remedy available in law.
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