Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Recording pre-charge evidence in a GST prosecution without a formal order summoning the accused is procedurally erroneous. The trial court must first follow the prescribed process, including the hearing requirement before taking cognizance under Section 223 of the BNSS and the applicable Supreme Court principles. Orders recording pre-charge evidence without compliance were set aside, and the trial court was directed to proceed under the statutory procedure.
Recording pre-charge evidence in a GST prosecution without a formal order summoning the accused is procedurally erroneous. The trial court must first follow the prescribed process, including the hearing requirement before taking cognizance under Section 223 of the BNSS and the applicable Supreme Court principles. Orders recording pre-charge evidence without compliance were set aside, and the trial court was directed to proceed under the statutory procedure.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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