Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
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...
Legal principles governing the initiation of criminal proceedings and the implications of settlement or immunity orders on such proceedings. It clarifies that mere registration of an FIR does not constitute initiation of proceedings; cognizance is taken only after a final report u/s 173(2) of CrPC. The court discusses a precedent where continuation of prosecution was deemed inconsistent with the intent of a settlement scheme. It further examines the impact of an immunity order granted to the appellant company, concluding that pursuing proceedings would amount to abuse of process since the basis of allegations was non-existent. Consequently, the impugned order taking cognizance against the appellant company is set aside, and the appeal is allowed.
Legal principles governing the initiation of criminal proceedings and the implications of settlement or immunity orders on such proceedings. It clarifies that mere registration of an FIR does not constitute initiation of proceedings; cognizance is taken only after a final report u/s 173(2) of CrPC. The court discusses a precedent where continuation of prosecution was deemed inconsistent with the intent of a settlement scheme. It further examines the impact of an immunity order granted to the appellant company, concluding that pursuing proceedings would amount to abuse of process since the basis of allegations was non-existent. Consequently, the impugned order taking cognizance against the appellant company is set aside, and the appeal is allowed.
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