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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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The High Court considered a petition seeking quashing of complaints u/s 120B IPC and Prevention of Corruption Act. The court ruled that preliminary enquiry is not mandatory for cognizable offences. Delayed prosecution sanction was noted, but the violation of timelines alone may not warrant quashing. Mala fides of the informant were deemed secondary to evidence. Alleged violations of FIR procedures and delays were deemed trial issues, not grounds for quashing. The court found no exceptional circumstances to invoke its extraordinary jurisdiction u/s 482 CrPC. The petition was dismissed, parties to bear own costs, and any previous stay was lifted.
The High Court considered a petition seeking quashing of complaints u/s 120B IPC and Prevention of Corruption Act. The court ruled that preliminary enquiry is not mandatory for cognizable offences. Delayed prosecution sanction was noted, but the violation of timelines alone may not warrant quashing. Mala fides of the informant were deemed secondary to evidence. Alleged violations of FIR procedures and delays were deemed trial issues, not grounds for quashing. The court found no exceptional circumstances to invoke its extraordinary jurisdiction u/s 482 CrPC. The petition was dismissed, parties to bear own costs, and any previous stay was lifted.
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