Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Presumption of service of a statutory demand notice was not upheld where the postal endorsement of the addressee being absent for seven days, without more, did not prove deemed service and the complainant led no further evidence to dislodge the defence of absence due to illness at home. The court also held that the statutory presumption under Section 139 was rebutted on a preponderance of probabilities because the alleged loan transaction was not reliably proved: the date of advance was unspecified, no written agreement existed, and the defence that the cheques related to a chit-fund business was found probable. Section 138 was therefore not attracted and the acquittal was affirmed.
Presumption of service of a statutory demand notice was not upheld where the postal endorsement of the addressee being absent for seven days, without more, did not prove deemed service and the complainant led no further evidence to dislodge the defence of absence due to illness at home. The court also held that the statutory presumption under Section 139 was rebutted on a preponderance of probabilities because the alleged loan transaction was not reliably proved: the date of advance was unspecified, no written agreement existed, and the defence that the cheques related to a chit-fund business was found probable. Section 138 was therefore not attracted and the acquittal was affirmed.
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