Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Petition for discharge u/s 245(2) Cr.P.C. dismissed in offences u/s 135(1)(a) and 135(1)(b) of Customs Act, 1962 relating to improperly imported gold bars. At charge framing stage, court to prima facie consider sufficient grounds for proceeding against accused, not appreciate evidence for conviction. While considering discharge, court not to deeply evaluate probative value but form presumptive opinion on factual ingredients constituting alleged offence without roving inquiry or weighing evidence as in trial. Gold seized from pillion rider's possession, petitioner's involvement matter for trial. Sanction order challenged on ground of not considering evidence nature, role and mens rea, but petitioner neither specified facts not considered nor showed apparent error. No evidence produced to enable Magistrate find charge groundless. Dismissal of discharge petition cannot be faulted, revision devoid of merits, liable to be dismissed.
Petition for discharge u/s 245(2) Cr.P.C. dismissed in offences u/s 135(1)(a) and 135(1)(b) of Customs Act, 1962 relating to improperly imported gold bars. At charge framing stage, court to prima facie consider sufficient grounds for proceeding against accused, not appreciate evidence for conviction. While considering discharge, court not to deeply evaluate probative value but form presumptive opinion on factual ingredients constituting alleged offence without roving inquiry or weighing evidence as in trial. Gold seized from pillion rider's possession, petitioner's involvement matter for trial. Sanction order challenged on ground of not considering evidence nature, role and mens rea, but petitioner neither specified facts not considered nor showed apparent error. No evidence produced to enable Magistrate find charge groundless. Dismissal of discharge petition cannot be faulted, revision devoid of merits, liable to be dismissed.
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