Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Departmental exoneration does not by itself require discharge, acquittal, or termination of a criminal prosecution because departmental and criminal proceedings are independent, proceed on different evidence, and apply different standards of proof. The High Court therefore upheld refusal to discharge Customs officials accused of facilitating gold smuggling. At the discharge stage, the court must determine whether the prosecution material discloses the alleged offences or creates a strong suspicion warranting trial; mere suspicion is insufficient. As the material prima facie met that threshold, evidentiary evaluation, including alleged illegal gratification, was left for trial. The revision petitions were dismissed and trial was to proceed expeditiously.
Departmental exoneration does not by itself require discharge, acquittal, or termination of a criminal prosecution because departmental and criminal proceedings are independent, proceed on different evidence, and apply different standards of proof. The High Court therefore upheld refusal to discharge Customs officials accused of facilitating gold smuggling. At the discharge stage, the court must determine whether the prosecution material discloses the alleged offences or creates a strong suspicion warranting trial; mere suspicion is insufficient. As the material prima facie met that threshold, evidentiary evaluation, including alleged illegal gratification, was left for trial. The revision petitions were dismissed and trial was to proceed expeditiously.
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