Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Under the SEBI Act, the first proviso to Section 223(1) of the BNSS applies to a complaint filed by the Board because the Act restricts who may initiate prosecution but does not prescribe a different cognizance procedure. The provision creates a mandatory pre-cognizance opportunity of hearing for the proposed accused. Treating the Special Court as a Court of Session does not exclude that requirement. On this analysis, cognizance and consequential process issued without such hearing were quashed, with fresh consideration directed after hearing the accused; merits remained open.
Under the SEBI Act, the first proviso to Section 223(1) of the BNSS applies to a complaint filed by the Board because the Act restricts who may initiate prosecution but does not prescribe a different cognizance procedure. The provision creates a mandatory pre-cognizance opportunity of hearing for the proposed accused. Treating the Special Court as a Court of Session does not exclude that requirement. On this analysis, cognizance and consequential process issued without such hearing were quashed, with fresh consideration directed after hearing the accused; merits remained open.
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