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...
Criminal prosecution for cheating and use of forged documents arising from a bank loan transaction was quashed because the dispute had a predominantly civil and commercial character. The loan account had been fully settled under a compromise approved by the Bank, placed before and acted upon by the Debts Recovery Tribunal, and followed by a no dues certificate and withdrawal of recovery proceedings. The later complaint was treated as an afterthought, and the Court held that continuation of the prosecution would be oppressive, yield a remote and bleak prospect of conviction, and amount to an abuse of process. The chargesheet and order framing charges were quashed.
Criminal prosecution for cheating and use of forged documents arising from a bank loan transaction was quashed because the dispute had a predominantly civil and commercial character. The loan account had been fully settled under a compromise approved by the Bank, placed before and acted upon by the Debts Recovery Tribunal, and followed by a no dues certificate and withdrawal of recovery proceedings. The later complaint was treated as an afterthought, and the Court held that continuation of the prosecution would be oppressive, yield a remote and bleak prospect of conviction, and amount to an abuse of process. The chargesheet and order framing charges were quashed.
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