Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
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...
A foreign judgment is conclusive in India only if rendered after due judicial process, with a reasonable opportunity to defend and genuine consideration of substantive defences. The English decree failed this test because the respondent raised bona fide triable issues supported by contemporaneous documents, yet was denied leave to defend in summary proceedings; it was therefore not a judgment on merits and offended natural justice under Section 13 CPC, making it unenforceable under Section 44A read with Section 13 CPC. The Court further clarified that FERA does not bar adjudication of liability, but enforcement of a decree remains subject to prior regulatory permission under Section 47(3)(b).
A foreign judgment is conclusive in India only if rendered after due judicial process, with a reasonable opportunity to defend and genuine consideration of substantive defences. The English decree failed this test because the respondent raised bona fide triable issues supported by contemporaneous documents, yet was denied leave to defend in summary proceedings; it was therefore not a judgment on merits and offended natural justice under Section 13 CPC, making it unenforceable under Section 44A read with Section 13 CPC. The Court further clarified that FERA does not bar adjudication of liability, but enforcement of a decree remains subject to prior regulatory permission under Section 47(3)(b).
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