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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the immunity under the Kar Vivad Samadhan Scheme, 1998 extended to prosecution under the Customs Act, 1962 and the Indian Penal Code, and whether the discharge petition could be allowed in full.
Analysis: The Scheme, read with Sections 90, 91 and 95 of the Finance (No. 2) Act, 1998, granted immunity only from prosecution in respect of offences under indirect tax enactments. The certificate issued under the Scheme also confined the immunity to proceedings for offences under such enactments. The Court held that this statutory protection could not be extended to IPC offences. At the same time, once the Scheme had culminated in settlement, the Customs Act charges could not be sustained against the petitioners.
Conclusion: The discharge plea was rejected in relation to the IPC charges, but the petitioners were protected from prosecution under Sections 132 and 135 of the Customs Act, 1962.
Final Conclusion: The revision petition succeeded only in part, resulting in continuation of the criminal case for the non-customs offences and exclusion of the customs offences from trial.
Ratio Decidendi: Immunity granted under the Kar Vivad Samadhan Scheme, 1998 is confined to offences under indirect tax enactments and cannot be extended to prosecutions under the Indian Penal Code.
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