Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
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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