Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Quashment was refused where allegations of large-scale illegal mining, criminal conspiracy and connected PMLA laundering disclosed a prima facie case; disputed issues on valuation, quarried quantity, competing committee reports and the exact loss to the State were held to be matters for trial, not for threshold interference. The later committee report, prepared for damage assessment and not accepted for criminal liability, did not by itself end either the predicate offences or the PMLA complaint. Statements under Section 161 CrPC, claims of tutoring and the women partners' later retirement from the firm were also treated as trial issues, and the prosecution was allowed to continue.
Quashment was refused where allegations of large-scale illegal mining, criminal conspiracy and connected PMLA laundering disclosed a prima facie case; disputed issues on valuation, quarried quantity, competing committee reports and the exact loss to the State were held to be matters for trial, not for threshold interference. The later committee report, prepared for damage assessment and not accepted for criminal liability, did not by itself end either the predicate offences or the PMLA complaint. Statements under Section 161 CrPC, claims of tutoring and the women partners' later retirement from the firm were also treated as trial issues, and the prosecution was allowed to continue.
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