Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Offence punishable u/s 276CC - Non filing of return - Maintainability of criminal appeals against Magistrate orders - Stoppage of proceedings - the orders under challenge passed by the Magistrate, stopping proceedings and releasing the accused, is nothing but an order of discharge, which is challengeable under the revisional provisions of Section 397(1) of Cr.P.C. - The question of giving permission to the appellant for converting the criminal appeals into criminal revision petition cannot be granted here, as the respondents will lose an opportunity of appeal to the High Court - HC
Offence punishable u/s 276CC - Non filing of return - Maintainability of criminal appeals against Magistrate orders - Stoppage of proceedings - the orders under challenge passed by the Magistrate, stopping proceedings and releasing the accused, is nothing but an order of discharge, which is challengeable under the revisional provisions of Section 397(1) of Cr.P.C. - The question of giving permission to the appellant for converting the criminal appeals into criminal revision petition cannot be granted here, as the respondents will lose an opportunity of appeal to the High Court - HC
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