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...
Section 138 of the NI Act is not confined to cheques issued for the drawer's own personal liability; a cheque drawn towards a legally enforceable liability of another person may also attract penal consequences on dishonour. The Court therefore rejected the objection based on absence of privity and the claim that the petitioner was not a party to the underlying consent award, holding that the complaint could proceed on a prima facie basis. Challenges that no amount was due, that the cheque was a gift, or that it formed part of a without-prejudice settlement raised disputed factual defences that could not be resolved at the process stage and had to be tested at trial.
Section 138 of the NI Act is not confined to cheques issued for the drawer's own personal liability; a cheque drawn towards a legally enforceable liability of another person may also attract penal consequences on dishonour. The Court therefore rejected the objection based on absence of privity and the claim that the petitioner was not a party to the underlying consent award, holding that the complaint could proceed on a prima facie basis. Challenges that no amount was due, that the cheque was a gift, or that it formed part of a without-prejudice settlement raised disputed factual defences that could not be resolved at the process stage and had to be tested at trial.
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