2015 RAJ AUTO WHEELS (P) LTD. VS ACIT, CIR-1, AJMER
customers and proof of having received the advance in the form of receipt
book ... details as required by the AO regarding the identity of the customers and proof
of receipt of advance in the form of receipt book
valid custom."
22. It is incumbent on party setting up a custom to allege and
prove the custom on which he relies. Custom cannot ... many types of customs to name a few-
general customs, local customs and tribal customs etc. and
the burden of proof for establishing a type
valid
custom."
22. It is incumbent on party setting up a custom to allege
and prove the custom on which he relies. Custom cannot ... many types of customs to name a few-general
customs, local customs and tribal customs etc. and the burden
of proof for establishing a type
Validity of
adoption - Adoption of child aged 17 years -
Custom in regard to - Not proved - No
endorsement found on adoption deed that
genetic parents ... invalid.
C. CUSTOM - Legal requirement - Source -
Pleading and proof - No pleading and proof -
Customs not proved.
Cont'd..
- 15 - O.S. No.7459/2005
Ishwar Nagar, Main Mathura
Road, New Delhi. He provided ownership, ID proof and
customer application form in respect of mobile number ... PhaseII, New Delhi. He provided call
detail records, ownership, ID proof and customer
application forms in respect of mobile numbers
9582115388 and mobile
local, tribal or family custom. A general custom includes a custom
common to any considerable class of persons. A custom which is applicable ... unless the custom is expressly saved by it. Such
custom must be ancient, uniform, certain, continuous and compulsory. No
custom is valid
limited scrutiny on the
following issues:
i. Import turnover mismatch
ii. Custom Duty Payment Mismatch
Further, a notice was issued from the Office ... Details of LCs availed/proofs of payments made in respect of Imports/domestic
purchases.
v. Proof for customs duty paid and Invoice value of imports
custom, in which case the custom must be followed.
The fact that such custom was opposed to general law must be
supported by strict proof ... this should be presumed to be correct as regards proof of custom,
right of inheritance of succession of Mutawalli and several
generations of the Plaintiffs
valid
custom.
22. It is incumbent on party setting up a custom to allege
and prove the custom on which he relies. Custom cannot ... custom is admissible to corroborate the evi-
dence adduced to prove such custom in another case.
Where, however a custom is repeatedly brought
many types of customs to name a
fewgeneral customs, local customs and tribal
customs etc. and the burden of proof for
establishing a type ... status of
general custom prevalent among the concerned
community. Custom, on which the appellant is
relying, is a matter of proof and cannot be based
