Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
A security cheque was held unenforceable under the Negotiable Instruments Act because the complainant failed to prove a legally enforceable debt or liability on the date of presentation. The Court noted inconsistent versions about how the cheque came into the complainant's possession, non-examination of the intermediary witness, and no crystallised liability arising from contractual disputes at that stage. In an appeal against acquittal, the Court applied the settled rule that interference is justified only when the acquittal is palpably wrong or legally unsustainable. As the trial court's view was a possible and sound one, the strengthened presumption of innocence was not displaced and the acquittal was affirmed.
A security cheque was held unenforceable under the Negotiable Instruments Act because the complainant failed to prove a legally enforceable debt or liability on the date of presentation. The Court noted inconsistent versions about how the cheque came into the complainant's possession, non-examination of the intermediary witness, and no crystallised liability arising from contractual disputes at that stage. In an appeal against acquittal, the Court applied the settled rule that interference is justified only when the acquittal is palpably wrong or legally unsustainable. As the trial court's view was a possible and sound one, the strengthened presumption of innocence was not displaced and the acquittal was affirmed.
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