Prosecution threshold: require mens rea and substantial evasion or habitual offending, with prior sanction before filing complaint. Prosecution may be launched only where evidence establishes mens rea and ordinarily where evasion or misuse meets a substantial threshold; habitual evaders may be prosecuted irrespective of that threshold. Sanction for prosecution must be obtained from specified senior authorities, with DGCEI cases requiring Director General sanction. Adjudicating authorities should indicate fitness for prosecution; prosecution proposals must follow a prescribed investigation report format, be filed promptly after sanction, tracked in prosecution registers, and supervised to avoid undue delay. Withdrawals, compounding offers, and appeals are governed by stated procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prosecution threshold: require mens rea and substantial evasion or habitual offending, with prior sanction before filing complaint.
Prosecution may be launched only where evidence establishes mens rea and ordinarily where evasion or misuse meets a substantial threshold; habitual evaders may be prosecuted irrespective of that threshold. Sanction for prosecution must be obtained from specified senior authorities, with DGCEI cases requiring Director General sanction. Adjudicating authorities should indicate fitness for prosecution; prosecution proposals must follow a prescribed investigation report format, be filed promptly after sanction, tracked in prosecution registers, and supervised to avoid undue delay. Withdrawals, compounding offers, and appeals are governed by stated procedures.
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